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The new Swiss VAT Legislation


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The new Swiss VAT Legislation

 

Background

The new VAT law has been completely re-drafted and re-structured.

Key findings

50 substantive amendments were incorporated into the new VAT law which is effective from 1 January 2010. The aim is for VAT to be a tax levied primarily and ultimately at the level of consumption and less between businesses. The amendments incorporate new provisions relating to inter alia, the tax liability of persons, place of supply rules, the option to tax, the range of input tax deductions, prescription and penalties.

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