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620 STGBSTGLFLT CH-LU

§ 228 Tax Act (StG) - Procedure

State Taxes - Tax Criminal Law - Tax Offenses
Open official source Full Act (282 Articles) Machine-readable Markdown (.md)

§ 228 StG · Procedure

1. The procedure is governed by the Swiss Code of Criminal Procedure of October 5, 2007.

2. Decisions of the last cantonal instance are subject to appeal in criminal matters to the Federal Supreme Court.

← § 227 StG Tax Act (StG) - Types of Taxes § 229 StG →

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