Art. 48

(Art. 24 para. 6 let. d VAT Act)

1. The FTA shall establish for every fund the amount of the deduction in per cent which applies to the individual affiliated waste disposal organisations and waterworks.
2. It shall take into consideration that:
   1. the fund does not pay out all the contributions received; and
   2. the taxable customers of waste disposal services and water supplies have deducted the tax thereon invoiced to them in full as input tax.