Art. 50

(Art. 25 para. 2 let. a no. 9 VAT Act)

Newspapers and magazines without advertising character are printed matter that fulfils the following conditions:

1. they appear periodically, at least twice a year;
2. they provide up-to-date information or entertainment;
3. they always bear the same title;
4. they are consecutively numbered and contain the date and the frequency of publication;
5. they are presented as newspapers or magazines;
6. they are not made up predominantly of space for entering text or other material.