English translation of Article 51 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 51 of the Swiss VAT Act 2010

Tax liability 
  1. Any person who is a customs debtor under Article 70(2-3) CustA is liable to VAT.

  2. Joint and several liability under Article 70(3) CustA wil lnot apply to persons filing customs declarations commercially (Article 109 CustA) if the importer: 
    a. is entitled to make an input tax deduction  under Article 28;  
    b. has his import tax debt charged via the account of the centralised settlement procedure of the Federal Customs Administration (CCP); and 
    c. has authorized the person who files customs declarations commercially to act as his agent

  3. The Federal Customs Administration (FCA) may require persons issuing customs declarations commercially to provide evidence of their authorizationas agents. 

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

There is no corresponding provision.