VAT Art. 100 - Violations in business operations

Einleitung zur Rechtsnorm VAT:

Art. 100 VAT from 2024

Art. 100 Violations in business operations

If a fine not exceeding 100,000 francs would be applicable and if the tracing of the offenders under Article 6 ACLA ⁽¹⁾ would require investigations the cost of which would be disproportionate to the penalty otherwise forfeited, the authority may dispense with pursuing the offenders and instead order the business (Art. 7 ACLA) to pay the fine.