Art. 96VAT from 2020
Art. 96 Tax evasion
1 Any person who wilfully or negligently reduces the tax claim to the detriment of the state:
- a.
- by not declaring in a tax period all receipts, declaring receipts from supplies exempt from the tax that are too high, not declaring all supplies subject to acquisition tax or by declaring expenses entitling to an input tax deduction that are too high;
- b.
- by obtaining an incorrect refund; or
- c.
- by obtaining an unjustified tax abatement.
shall be liable to a fine not exceeding 400,000 francs.
2 The fine shall not exceed 800,000 francs if the tax evaded in the cases mentioned in paragraph 1 is transferred in a form that entitles the taxable person to make an input tax deduction.
3 Any person who reduces the tax due to the state by declaring the tax factors relevant for establishment of the tax truthfully, but qualifying them incorrectly for tax purposes, in that he wilfully fails to properly apply clear legal provisions, instructions from the authorities or published practice rules and does not inform the authorities thereof in writing in advance shall be liable to a fine of up to 200,000 francs. If the offence is committed through negligence, the fine is up to 20,000 francs.
4 Any person who reduces the tax claim to the detriment of the state:
- a.
- by wilfully or negligently failing to declare or incorrectly declaring or concealing goods on import;
- b.
- by wilfully failing to provide information or providing false or incomplete information in response to an enquiry during an official audit or administrative procedure that has as its object the establishment of the tax claim or tax abatement.
shall be liable to a fine not exceeding 800,000 francs.
5 An attempt to commit tax evasion is also an offence.
6 If the tax advantage is obtained on the basis of an incorrect return, the offence of tax evasion is not subject to a penalty until the period for correction of errors in the return has expired (Art. 72 para. 1) and the error has not been corrected.
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