642.21
VSTGLIALIP
CH
CH
Art. 50 Federal Act of October 13, 1965, on the Anticipatory Tax (ATA)
LIA; Chapitre 3 Autorités et procédure; B. Procédure; II. Remboursement de l’impôt; 1. Dispositions générales; c. Contrôle
Art. 50 LIA
The competent authority may conduct on-site inspections of the information provided by the applicant, or by third parties in accordance with Art. 49, para. 2, and on these occasions examine the books, supporting documents, and other records.
The FTA may also verify, with the entity that issued them, the certificates concerning the tax deduction (Art. 14, para. 2), as well as any additional information provided (Art. 49, para. 1). Art. 40, para. 5, is applicable.
Cantonal authorities may furthermore exercise the powers conferred upon them in their capacity as the taxing authority.