Art. 67d

(Art. 70 RTVA)

1. A combination of autonomous agencies of a public authority that is liable to VAT also constitutes an undertaking in terms of Article 70 paragraph 2 RTVA.
2. These combinations are governed by Article 12 paragraphs 1 and 2 VATA¹and Article 12 paragraph 1 VATO². Article 67c paragraphs 2, 4 and 5 apply mutatis mutandis.
3. The obligation to pay is that of the public authority to which the combined units belong.