VAT Art. 76b - Disclosure of personal data

Einleitung zur Rechtsnorm VAT:

Art. 76b VAT from 2024

Art. 76b ⁽¹⁾ Disclosure of personal data

¹ In order to fulfil its statutory duties under Article 10 of the Federal Audit Office Act of 28 June 1967 ⁽²⁾ , the Swiss Federal Audit Office shall have access to the FTA information system.

² The FTA may disclose personal data from profiling, including data from high-risk profiling in terms of Article 76 paragraph 3 and data in terms of Article 76a paragraph 3, or make such data accessible online to the persons in the FOCBS entrusted with the imposition and collection of VAT or with the conduct of criminal and administrative proceedings, provided this is necessary for them to fulfil their duties. ⁽³⁾