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A 92 229 • KG LU A 92 229 AI generated

Administrative Tax Penalty as ECHR "Penalty"

Case Number A 92 229
Court / Authority
Jurisdiction Switzerland · Canton of Lucerne (CH-LU)
Decision Date
Outcome Dismissed
Open official source Entscheidsuche mirror Machine-readable Markdown (.md)

Legislator summary

AI generated

The administrative court determined that an administrative penalty, imposed pursuant to a specific article of the federal direct tax law for procedural violations, constitutes a "penalty" under Article 6(1) of the European Convention on Human Rights (ECHR). The court's reasoning centered on classifying this penalty as a punitive measure falling within the scope of ECHR guarantees concerning the determination of civil rights and obligations or any criminal charge, necessitating compliance with procedural safeguards.

Legislator headnote

Official

Art. 6 Ziff. 1 EMRK; Art. 131 Abs. 1 BdBSt. Verletzung von Verfahrenspflichten, Ordnungsbusse. Die Ordnungsbusse gemäss Art. 131 Abs. 1 BdBSt ist eine Strafe im Sinne des Art. 6 Ziff. 1 EMRK. Ausführliche Begründung wird publiziert in: Der Steuerentscheid 1995 | Direkte Bundessteuer

Keywords

AI generated
criminal penalty european Convention on Human Rights administrative sanction human rights violations law of obligations direct tax

Cited Legislation

AI generated
Art. 6 Ziff. 1 EMRK
Leitsatz: · Art. 6 Ziff. 1 EMRK; Art.
Art. 131 Abs. 1 BdBSt
1 EMRK; Art. 131 Abs. 1 BdBSt.
AI generated
A 92 168
Tax Penalty as Criminal Charge Under ECHR Article 6
A 92 43
Parallel Tax Proceedings and the Presumption of Innocence Negating Administrative Fines for Non-Cooperation
A 92 192
Taxpayer v. Revenue Authority (Penalty Tax Liability of Corporation)
7W 21 40 7W 21 42
Tax Assessment Stay Pending Criminal Judgment
RRE Nr 2859
Administrative Authority Decree Enforcement Jurisdiction and Tax Domicile Appealability

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Full text

Rechtsprechung Luzern

Instanz: · Verwaltungsgericht Abteilung: · Abgaberechtliche Abteilung Rechtsgebiet: · Direkte Bundessteuer Entscheiddatum: · 30.05.1994 Fallnummer: · A 92 229 LGVE: · 1994 II Nr. 13

Leitsatz: · Art. 6 Ziff. 1 EMRK; Art. 131 Abs. 1 BdBSt. Verletzung von Verfahrenspflichten, Ordnungsbusse. Die Ordnungsbusse gemäss Art. 131 Abs. 1 BdBSt ist eine Strafe im Sinne des Art. 6 Ziff. 1 EMRK.

Ausführliche Begründung wird publiziert in: Der Steuerentscheid 1995

Rechtskraft: · Diese Entscheidung ist rechtskräftig. Entscheid: