1 La taxa sto mintgamai vegnir pajada entaifer 60 dis suenter ch’ella è vegnida messa a quint, ed ella surannescha 5 onns suenter ch’ella avess stuì vegnir pajada. Per pajaments retardads vegn debità senza admoniziun in tschains da retard da 5 pertschient per onn.
2 Sche la persuna ch’è obligada da pajar la taxa fa opposiziun, decretescha la AFT ina disposiziun davart l’autezza da la taxa debitada ed eliminescha a medem temp l’opposiziun tenor l’artitgel 79 LSC71.
3 En cas da contestaziun ha la collocaziun definitiva lieu pir, cur ch’ina disposiziun ha survegnì forza legala.
4 La taxa debitada e messa a quint po vegnir scuntrada cun indemnisaziuns da la taglia sin la plivalur.
5 Per garantir la taxa valan ils artitgels 93–95 LTPV72. Per la cunresponsabladad e per la successiun valan ils artitgels 15 e 16 LTPV.
6 La procedura sa drizza tenor la LFPA73.
1 The fee becomes due for payment 60 days after it is invoiced and the debt prescribes five years after the due date. In the event of late payment, default interest of 5 per cent per annum becomes due without prior notice.
2 If a person liable to pay the fee files an objection in debt enforcement proceedings, the FTA shall issue a ruling on the amount of the fee due and at the same time dismiss the objection in accordance with Article 79 DEBA71.
3 In the event of any dispute, the ranking of creditors is postponed until an enforceable ruling has been issued.
4 Any fees that are due or have been invoiced may be offset against refunds of VAT.
5 Security for the fee is governed by Articles 93–95 VATA72. Joint liability and succession to liability are governed by Articles 15 and 16 VATA.
6 The procedure is governed by the APA73.
Il presente documento non è una pubblicazione ufficiale. Fa unicamente fede la pubblicazione della Cancelleria federale. Ordinanza sulle pubblicazioni ufficiali, OPubl.
This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.