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Commentaries: Art. 46 | Omnilex

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Art. 46

Art. 45 Art. 47

Art. 46

641.201VAT OrdinanceFederal Council OrdinanceJan 1, 2010Original source

(Art. 24 para. 1 VAT Act) In particular credit card commissions, cheque charges, WIR rebates, etc. do not constitute reductions of considerations.

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