English translation of Article 116 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 116 of the Swiss VAT Act 2010
 
  1. This Act is subject to an optional referendum.

  2. Subject to paragraph 3, it shall enter into force on 1 January 2010. The Federal Council shall stipulate the commencement date for Article 34 paragraph 3 and 78 paragraph 4. 

  3. If a referendum is requested and if the Act is approved by popular vote, the Federal Council shall determine the commencement date. 

    Transitional Provision to the Amendment of 19 March 2010

    Until the relevant provision of the VAT Act comes into force, supplies that executive bodies of the Unemployment Insurance Fund make to each other and supplies that these executive bodies make on the basis of their statutory duties or which serve the provision of occupational or social benefits or vocational and professional education and training are exempt from Value Added Tax.


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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