2022-01-13T15:11:15.5500000Z
https://www.termdat.bk.admin.ch/entry/97040
BG Mehrwertsteuer, Art. 4 Abs. 2 (SR 641.20, Stand 2020-01)
FA, Value Added Tax, art. 4 para. 2 (SR 641.20, transl., status 2020-01)
LF Taxe sur la valeur ajoutée, art. 2 al. 3 (RS 641.20, état 2020-01)
LF Imposta sul valore aggiunto, art. 2 cpv. 3 (RS 641.20, stato 2020-01)