Art. 101 VAT from 2024
Art. 101 Concurrent offences
1 Articles 7, 9, 11 and 12 paragraphs 4 and 13 ACLA (1) do not apply.
2 The imposition of a penalty under Article 98 letter a of this Act does not preclude the imposition of a penalty under Articles 96 and 97.
3 The imposition of a penalty under Article 14 ACLA precludes the imposition of an additional penalty for the same criminal act under Articles 96 and 97 of this Act.
4 If an act meets the criterion of evasion of import tax or of receipt of untaxed goods as well as offence to be pursued by the FOCBS against other federal tax decrees, the penalty for the most serious violation shall be imposed; it may be increased appropriately.
5 If the perpetrator through one or more acts fulfils the requirements for the imposition of two or more penalties that fall within the area of competence of the FTA, the penalty for the most serious violation shall be imposed; it may be increased appropriately.
(1) SR 313.0Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
