642.21
VSTGLIALIP
CH
CH
Art. 67 Federal Law of October 13, 1965 on the Anticipatory Tax (AIA)
LIA; Chapitre 4 Dispositions pénales; B. Rapport avec la loi sur le droit pénal administratif; particularités pour les infractions dans la procédure cantonale
Art. 67 LIA
The Federal Law of March 22, 1974, on Administrative Penal Law is applicable; the Federal Tax Administration (FTA) is the competent administrative authority for prosecution and adjudication.
If the offense has been committed in proceedings opened before a cantonal authority, the latter is required to report the offense to the FTA.
The cantonal authority has the discretion to impose a fine of up to 500 francs for non-compliance with regulatory prescriptions (Art. 64); the procedure is governed by the corresponding provisions of cantonal tax legislation.
Court Decisions Applying This Provision (5)
A-479/2021 (Art. 67 Abs. 1 VStG)
Hidden Profit Distributions Tax Liability
Declares the Federal Act on Administrative Criminal Law (VStrR) applicable to offenses under the VStG.
BV.2020.33.A (art. 67 cpv. 1 LIP)
Access to Tax Investigation Documents vs. Tax Secrecy
Identifies the Federal Tax Administration as the administrative authority responsible for investigations under the Federal Law on Withholding Tax.
BV.2020.33.A (art. 67 cpv. 1 LIP)
Access to Tax Investigation Documents vs. Tax Secrecy
States that the DPA is also applicable to the prosecution of infringements of the federal law on withholding tax.
A-2078/2016 (art. 67 cpv. 1 LIP)
Tax Assessment Upheld: Inadmissible Appeal, Disguised Profit Distribution
Links withholding tax evasion to the provisions of administrative criminal law.
BV.2012.27 (Art. 67 Abs. 1 VStG)
Swiss Court Upholds Asset Seizure in Suspected Tax Fraud Case
Establishes that the VStrR applies to penalty proceedings under the VStG.