Art. 80 VAT from 2024
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Art. 80 Simplifications
If the exact establishment of individual facts important to the assessment of the tax would cause excessive inconvenience to the taxable person, the FTA shall grant facilities and allow the tax to be determined approximately, provided that as a result there is no significant loss of or increase in the tax, no material distortion of the competitive situation and no excessive complication of the tax return for other taxable persons and the tax audit.
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.