third party obliged to provide information
tiers astreint à fournir des renseignements
terzo tenuto a fornire informazioni
LF Taxe sur la valeur ajoutée, art. 73 al. 2 (RS 641.20, état 2020-01)
LF Imposta sul valore aggiunto, art. 73 cpv. 2 (RS 641.20, stato 2020-01)
FA, Value Added Tax, art. 73 para. 2(SR 641.20, transl., status 2020-01)