English Translation of Article 21 Para. 2 (28) 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 21 Para. 2 (28) of the Swiss VAT Act 2010

Bodies governed by public law
 
2.  Exempt from the tax without credit are:
[...] 
(28.) supplies within the same public body;
 
[...]
 

Swiss VAT Ordinance

Article 38 of the Swiss VAT Ordinance 2010 (Supplies within the same body politic) specifying Article 21 Section 2 Subsection 28 of the Swiss VAT Act 2010

1 Supplies within the same political unit are supplies between the organisational units 1 of the same municipality, of the same canton or of the Confederation.

2 Organisational units of the same municipality, of the same cantons or of the Confederation are:

a. own agencies and combinations thereof under Article 12 Section 2 of the Swiss VAT Act 2010;
 
b. own establishments without own legal personality and own foundations without their own legal personality;
 
c. establishments with own legal personality belonging only to this political unit;
 
d. legal persons under private law belonging only to this political unit.

3 Supplies between different municipalities or between different cantons, supplies between municipalities and cantons and supplies between the Confederation and cantons or municipalities do not constitute supplies within the same political unit.


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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