641.201VAT OrdinanceFederal Council OrdinanceJan 1, 2010Original source
(Art. 78 para. 2 VAT Act)1
A demand for comprehensive documentation is deemed to have been made if a demand for the books of account for a financial year is made with or without the related booking receipts.
Footnotes
Inserted by No I of the O of 21 Aug. 2024, in force since 1 Jan. 2025 (AS 2024 485). ↩
0 commentaries
No commentaries are available for this article yet.