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Commentaries: Art. 121 | Omnilex

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Art. 121

Art. 120 Art. 121a

Art. 121

641.201VAT OrdinanceFederal Council OrdinanceJan 1, 2010Original source

(Art. 63 para. 2 VAT Act) Articles 118–120 apply by analogy for authorisation under Article 63 paragraph 2 VAT Act.

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VAT Ordinance · Ordinance on Value Added Tax