Consignations

20:31 Nov 30, 2015 

@Adrian
The consultancy is writing to the tax authorities on behalf of its client (a company). I am thus assuming the authorities are to make the "release", but it's unclear. I'm merely deducing.

20:23 Nov 30, 2015 

It's now likely from the context that the 'consignations' = payments-in are being 'liberated' or released by the tax consultancy office (accountancy firm?) on behalf of the trader to pay the VAT bill outstanding. The only question is where and whose deposit a/c it is: the private tax consultancy office's, a private stakeholder (escrow) a/c or the Swiss Revenue Department's.

18:26 Nov 30, 2015 

That's still not really enough context - you've only given three sentence fragments - but it sounds like "consignations" may mean prepayments which have yet to be applied to the account. That's just a guess, though

18:12 Nov 30, 2015 

@Phil
This is from a leeter sent by a tax consultancy to the Swiss tax authorities. The "décision" is that of the tax official in charge of this case regarding a "demande d'amortissement immédiat". The letter goes on to say the "libération des consignations" will allow the "financement du solde de la TVA".

18:02 Nov 30, 2015 

Could we have a bit more context, please? What does the rest of the letter say? What is "votre décision", and what do you mean by "the funding of VAT"? Thanks.

17:54 Nov 30, 2015 

I think "deposit" is pretty credible.