Art. 19

(Art. 13 VAT Act)

1. Notice must be given to the FTA of any change in the representative of a VAT group.¹
2. If the former group representative resigns and notice of a new group representative is not given to the FTA, the FTA may after prior warning designate one of the group members as the group representative.²
3. The group members may jointly withdraw the mandate from the group representative provided that at the same time they designate a new group representative. Paragraph 1 applies by analogy.