642.1
STGLF
CH-VS
CH-VS
Art. 204 Steuergesetz (StG) - b) Versuchte Begehung
Steuerstrafrecht
Art. 204 StG · b) Versuchte Begehung
1. Wer vorsätzlich eine Steuerhinterziehung im Sinne von Artikel 203 zu begehen versucht, wird mit Busse bestraft.
2. Die Busse beträgt zwei Drittel der Busse, die bei einer vollendeten Steuerhinterziehung festzusetzen wäre.
Gerichtsentscheide zu dieser Bestimmung (4)
F3 24 5 · vs (Art. 204 Abs. 3 StG)
Attempted Tax Evasion Penalty Upheld Despite Claim of Ignorance
Cited in the reasoning regarding the basis for the rule fine (Busse) applied in attempted tax evasion.
F3 24 7 · vs (art. 204 al. 1 et 2 LF)
Taxpayers' Appeal Against Attempted Tax Evasion Conviction Dismissed
Cited to show that the cantonal and communal tax provisions on attempted tax evasion are equivalent to the LIFD provisions.
FI 19 2 · vs (Art. 204 al. 1 LF)
Tax Evasion Appeal Regarding Vehicle Expenses and Undeclared Rent
Provision establishing the penalty for attempted tax evasion, the subject of the decision.
FI 19 2 · vs (Art. 204 al. 2 LF)
Tax Evasion Appeal Regarding Vehicle Expenses and Undeclared Rent
Provision determining that the fine for attempted evasion is set at two-thirds of the penalty that would have been imposed if the evasion had been completed.