Import VAT deferral audit
Quelle: https://www.ezv.admin.ch/ezv/de/home/mehrwertsteuer/faq/faq-einfuhrsteuerstundung.html
A procedure by customs or tax authorities to review the eligibility, duration, and scope of an import VAT deferral, ensuring proper payment of the import value-added tax and detecting potential misuse or errors in the deferral arrangement.
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