Rare card
Value added tax (Switzerland)
- Value
- 50 W
- Attack
- 668
- Defence
- 535
- Players
- 0
Value added tax is an indirect tax levied by the Confederation on the basis of Art. 130 of the Federal Constitution. As of 1 January 1995 it replaced the goods turnover tax (WUSt) levied until then. The VAT is structured as an all-phase tax with input tax deduction.
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