Art. 81 VAT from 2024

Art. 81 Ruling and Appeal Procedures Principles
1 The provisions of the APA (1) apply. Article 2 paragraph 1 APA does not apply to the VAT procedure.
2 The authorities shall establish the legally relevant circumstances ex officio.
3 The principle of the free consideration of evidence applies. It is not permissible to make proof dependent on the production of specific evidence.
(1) SR 172.021Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.