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Commentaries: Art. 108 | Omnilex

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Art. 108

Art. 107 Art. 109 and 110

Art. 108

641.201VAT OrdinanceFederal Council OrdinanceJan 1, 2010Original source

(Art. 44 para. 2 VAT Act) On assignment and pledge of the tax claim, the confidentiality provisions under Article 74 VAT Act do not apply.

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VAT Ordinance · Ordinance on Value Added Tax

Art. 109 and 110