VAT treatment of electricity transactions under Swiss law

Journal
Author
Derks, R.
Country
Switzerland
Published Date
Issue
International VAT Monitor 2002 (Volume 13), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Detailed description of Instruction no. 22 published by the Swiss tax authorities, establishing the practice for the VAT treatment of electricity transactions.