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Art. 7

641.411.1BStVFederal Council OrdinanceJul 1, 2007Original source

(Art. 13 Abs. 1 und 2 Bst. b BStG) Für Bier, das nach Artikel 13 Absätze 1 und 2 Buchstabe b BStG von der Steuer befreit ist, muss die steuerpflichtige Person dem BAZG die Steuerbefreiung vor Entstehung der Steuerforderung beantragen.

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