English translation of Article 49 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 49 of the Swiss VAT Act 2010

Joint and several liability, tax succession and substitution 

For joint and several liability, tax succession and substitution, the provisions of Articles 15–17 will apply.  

Corresponding Article(s) of the EU VAT Directive (Recast)

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