Value Added Tax Act (VAT) Art. 9

Zusammenfassung der Rechtsnorm VAT:

Art. 9 VAT from 2024

Art. 9 Avoidance of distortion of competition

In order to avoid a distortion of competition due to the double taxation or non-taxation of cross-border supplies, the Federal Council may, in divergence from Article 3, regulate the definition of supplies of goods and services and, in divergence from Articles 7 and 8, determine the place of supply.