Art. 111a

641.201VAT OrdinanceFederal Council OrdinanceJan 1, 2010Original source

(45 para. 1 let. e VAT Act)

The transfer of emission allowances and other rights in accordance with Article 45 paragraph 1 letter e of the VAT Act is not subject to domestic tax.
If domestic tax is invoiced on the transfer, it cannot be deducted as input tax unless the tax has been reported and paid.

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