Art. 1

641.201VAT OrdinanceFederal Council OrdinanceJan 1, 2010Original source

(Art. 3 let. a VAT Act) Swiss ocean-going ships do not qualify as territory of the Swiss Confederation for the purposes of Article 3 letter a VAT Act.

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VAT Ordinance · Ordinance on Value Added Tax

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Preamble

Art. 2