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Art. 32asexies

814.01EPAFederal ActJan 1, 1985Original source
  1. If an electronic platform operator enables products to be put into circulation in accordance with Article 32a bisor Article 32a terby bringing foreign online retail companies into contact with consumers in order to conclude a contract on the platform, the operator shall be responsible for providing the private organisation or private sector organisation with information and details on the fee and contribution obligations.
  2. The operator is obliged to inform users of its electronic platform of their fee and contribution obligations in accordance with Articles 32a bisand 32a ter.
  3. An electronic platform operator is anyone who operates a platform in accordance with Article 20a of the Value Added Tax Act of 12 June 20091.

Footnotes

  1. SR 641.20 ↩

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