English translation of Article 50 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 50 of the Swiss VAT Act 2010


Applicable law 

The customs legislation will apply to taxes levied on the import of goods, unless the following provisions provide otherwise.


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

Article 211, 260 of the EU VAT Directive

Article 211 
 
Member States shall lay down the detailed rules for payment in respect of the importation of goods. In particular, Member States may provide that, in the case of the importation of goods by taxable persons or certain categories thereof, or by persons liable for payment of VAT or certain categories thereof, the VAT due by reason of the importation need not be paid at the time of importation, on condition that it is entered as such in the VAT return to be submitted in accordance with Article 250.
 
Article 260
 
Member States shall lay down detailed rules for the submission of VAT returns in respect of the importation of goods.
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