English translation of Article 44 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 44 of the Swiss VAT Act 2010

Assignment and pledge of the tax claim 
  1. The taxable person may assign and pledge his tax claim in accordance with the provisions of private law. 

  2. The rights of the Federal Tax Administration to defend claims made by the debtor and to take measures to secure the tax, are unaffected by assignment or pledge. 
 

Article 108 of the Swiss VAT Ordinance 2010 (Assignment and pledge of the tax claim) clarifying Article 44 Section 2 of the Swiss VAT Act 2010

Upon assignment and pledge of the tax claim, the confidentiality provisions under Article 74 of the Swiss VAT Act 2010 do not apply.


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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