English translation of Article 109 of the Swiss VAT Act 2010

This page contains an English translation of the below Article of the revised Swiss VATA 2010 and is part of a web based Swiss VATA 2010 commentary published in German. Should you require qualified written legal advice on cross-border transactions potentially triggering Swiss VAT  from a Swiss VAT lawyer please do not hesitate to contact: Harun Can


Article 109 of the Swiss VAT Act 2010

Consultancy committee 

  1. The Federal Council may appoint a consultancy committee comprising representatives of taxable persons, the cantons, academia, tax specialists, consumers and from the Federal Administration

  2. The consultancy committee will advise on amendments to this Act and to the implementing provisions and practice rules derived from it in relation to the effects on taxable persons and the economy

  3. The committee shall comment on drafts and may issue recommendations for amendments of its own motion
 

Swiss VAT Ordinance
 
Article 157 of the Swiss VAT Ordinance 2010 (Status) carifying Article 109 of the Swiss VAT Act 2010

    The consultative body is an extra-parliamentary commission under Article 57a of the Government and Administrative Organisation Act dated 21 March 1997.

Article 158 of the Swiss VAT Ordinance 2010 (Composition of the commission) carifying Article 109 of the Swiss VAT Act 2010

  1. The consultative commission consists of the Head of the Main Section Value Added Tax of the Federal Tax Authorities and twelve permanent members chosen from the taxable persons, the cantons, academia, business, tax practice and consumers.
  2. The Head of the Main Section Value Added Tax of the Federal Tax Authorities takes the chair. He or she can invite other representatives of the Federal Administration or of the industries concerned to the meetings of the consultative body.

Article 159 (Method of work and secretariat) clarifying Article 109 of the Swiss VAT Act 2010

  1. The consultative body meets as necessary. The invitation is made by the chairperson.
  2. The Main Section Value Added Tax performs the secretarial work and keeps the minutes.

Article 160 (Comments and recommendations) clarifying Article 109 of the Swiss VAT Act 2010

  1. The chairperson listens to the members and receives their comments and recommendations.
  2. Minutes are kept of the discussions. They contain the recommendations of the consultative body and any majority and minority opinions.

Article 161 of the Swiss VAT Ordinance 2010 (Power of decision) clarifying Article 109 of the Swiss VAT Act 2010

  1. The consultative body has no power of decision.
  2. The decision to establish practice lies with the Main Section Value Added Tax of the ESTV.

Article 162 of the Swiss VAT Ordinance 2010 (Official secrecy and information) clarifying Article 109 of the Swiss VAT Act 2010

  1. The discussions and the documents laid before or drawn up by the consultative body are confidential. This does not include drafts of established practice by the Federal Tax Authorities; these are published electronically at the same time that they are sent with the invitation to the meeting of the consultative body, at which they will probably be approved.
  2. The members are subject to the regulations on official secrecy applicable for federal employees. The obligation to maintain official secrecy continues also after withdrawal from the consultative body.
  3. With the approval of the chairperson the business of the consultative body may be made public.

Article 163 of the Swiss VAT Ordinance 2010

    The Ordinance dated 29 March 2000 of the Federal Value Added Tax Act is rescinded.


Corresponding Article(s) of the EU VAT Directive (Recast) 2006/112/EC (as of January 2010)

There is no corresponding provision.
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