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Commentaries: Art. 17a | Omnilex
Law
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Art. 17a
Art. 17
Art. 18
Art. 17a
641.201
VAT Ordinance
Federal Council Ordinance
Jan 1, 2010
Original source
(Art. 13 VAT Act)
The group representative may be:
a member of the VAT group domiciled on Swiss territory; or
a person who is not a member of the VAT group but who is domiciled or has a place of business on Swiss territory.
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VAT Ordinance · Ordinance on Value Added Tax
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Art. 17
Art. 18