Value Added Tax Ordinance (VAT Ordinance)
Amended by No I of the O of 12 Oct. 2011, in force since 1 Jan. 2012 (AS 2011 4739).
English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
Art. 157 Status
(Art. 109 VAT Act) The Value Added Tax Consultative Commission (Consultative Commission) is an extra-parliamentary commission under Article 57a of the Government and Administrative Organisation Act of 21 March 1997.
Art. 157 — Amended by No I of the O of 12 Oct. 2011, in force since 1 Jan. 2012 (AS 2011 4739). SR 172.010
Art. 158 Composition of the Consultative Commission
(Art. 109 VAT Act) The Consultative Commission comprises fourteen permanent members.
Art. 158 — Amended by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307).
Art. 159 Method of work and secretariat
(Art. 109 VAT Act) 1 The Consultative Commission meets as necessary. Meetings are convened by the chairperson. 1bis The FTA attends the meetings of the Consultative Commissions in an advisory capacity. 2 The FTA performs the administrative secretarial work and takes the minutes; the minutes shall include the recommendations of the Consultative Commissions and any majority and minority opinions.
Para. 1bis — Inserted by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307). Para. 2 — Amended by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307).
Art. 160 Comments and recommendations
(Art. 109 VAT Act) The Consultative Commission submits its comments and recommendations to the FDF. It may disclose any majority and minority opinions.
Art. 160 — Amended by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307).
Art. 161 Power of decision
(Art. 109 VAT Act) 1 The Consultative Commission has no power of decision. 2 The decision to establish practice lies with the FTA.
Para. 2 — Amended by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307).
Art. 162 Public information
(Art. 109 VAT Act) 1 The discussions and the documents laid before or drawn up by the Consultative Commission are confidential. This does not include drafts of established practice by the FTA; these are published electronically on the FTA website at the same time that the invitation to the meeting of the Consultative Commission at which they are expected to be discussed is sent. 2 With the consent of the FTA, the Consultative Commission may provide the public with information about its business.
Art. 162 — Amended by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307). Para. 1 — www.estv.admin.ch > Mehrwertsteuer > Fachinformationen > Konsultativgremium.