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613.21 FILAVOPFCCOPFC CH

Art. 42a Ordinance of November 7, 2007, on Financial Equalization and Cost Compensation (OFCC) - Retroactive Adjustment of Compensatory Payments

OPFCC; Titre 3 Assurance-qualité
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Art. 42a OPFCC · Retroactive Adjustment of Compensatory Payments

Compensatory payments are retroactively adjusted if the detected error in said payments per capita within a canton represents at least 0.17% of the average resource potential per capita of Switzerland (minimum amount).

The calculation of the minimum amount is based on the resource potential of the reference year concerned by the error.

Compensatory payments are only adjusted for a reference year where the error reaches the minimum amount.

← Art. 42 OPFCC Ordinance of November 7, 2007, on Financial Equalization and Cost Compensation (OPFCC) - Resource Potential and Aggregate Tax Base Art. 43 OPFCC →

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