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613.21 FILAVOPFCCOPFC CH

Art. 42 Ordinance of 7 November 2007 on Financial Equalization and Compensation of Charges (FEOCC) - Measures in Case of Insufficient Data Quality

OPFCC; Titre 3 Assurance-qualité
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Art. 42 OPFCC · Measures in Case of Insufficient Data Quality

If the data related to the resource potential is erroneous, missing, or unusable, the Federal Tax Administration (FTA) and the Federal Finance Administration (FFA) take the following measures: a. if the data is of insufficient quality but usable, the FTA appropriately corrects the submitted data; b. if the data is missing or unusable, the FFA estimates the resource potential, in accordance with Annex 16.

If the data related to the charge indices is erroneous, missing, or unusable, the Federal Statistical Office (FSO) makes the necessary corrections or estimates with the assistance of the FFA.

Findings related to data quality and measures taken are communicated to the concerned canton and the Conference of Cantonal Finance Directors. The concerned canton is given a short period to comment on the corrections or estimates made.

← Art. 41 OPFCC Ordinance of November 7, 2007, on Financial Equalization and Cost Compensation (OPFCC) - Resource Potential and Aggregate Tax Base Art. 42a OPFCC →

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