English translation of Article 43 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 43 of the Swiss VAT Act 2010

Validity of the tax claim 
  1. The tax claim becomes legally binding by virtue of: 
    a. a ruling that has become legally binding, a decision on an objection that has become legally binding or a judgment that has become legally binding; 
    b. the written recognition or payment without reservation of an assessment notice by the taxable person; 
    c. the expiry of the right to determine the amount of tax. 

  2. Until they become legally binding, all returns submitted and paid may be corrected. 

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

There is no corresponding provision.