Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/102327

This text was translated from EN into Rumantsch Grischun.

An undertaking is any entity entered in the FTA register of persons liable to pay VAT and which has its registered office, domicile or permanent establishment in Switzerland. A simple partnership under Article 530 of the Code of Obligations is not deemed to be an undertaking.

Sco interpresa vala, tgi ch’è inscrit tar la AFT en il register da las persunas obligadas da pajar la taglia sin la plivalur ed ha sia sedia, ses domicil u ses stabiliment en Svizra. Betg sco interpresa na vala ina societad simpla tenor l’artitgel 530 dal Dretg d’obligaziuns.