814.018

Section 1 General Provisions

Section 2 Implementation

Section 3 Tax rate

Section 4 Exemption from Tax and VOC Balance Sheet

Section 5 Collection of Tax within Switzerland

Section 6 Refund of Tax

Section 7 Obtaining VOCs provisionally exempt from Tax (Proc...

Section 8 Distribution of Revenue from the Tax

Section 9 Final Provisions

Transitional Provision to the Amendment of 27 June 2012

Annex 1

Annex 2

Annex 3