Art. 44

641.20VAT ActFederal ActJan 1, 2010Original source

The taxable person may assign and pledge their tax claim in accordance with the provisions of private law.
The rights of the FTA, namely to object and to take measures to secure the tax, are not affected by the assignment or pledge.¹

Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575;BBl 2015 2615). ↩

0 commentaries

No commentaries are available for this article yet.

Footnotes