313.0
VSTRRDPA
CH
CH
Art. 11 Legge federale del 22 marzo 1974 sul diritto penale amministrativo (DPA)
DPA; Titolo secondo: Diritto penale amministrativo; Capo primo: Disposizioni generali; C. Deroghe al Codice penale; VI. Prescrizione
Art. 11 DPA
L’azione penale per le contravvenzioni si prescrive in quattro anni.
Tuttavia, se la contravvenzione consiste nella sottrazione o nella messa in pericolo di tasse o nell’ottenimento indebito di una restituzione, di una riduzione o di un condono di tasse, il termine di prescrizione è di sette anni.
Per i crimini, i delitti e le contravvenzioni, la prescrizione è sospesa: a. durante i procedimenti d’opposizione, di reclamo o giudiziari circa l’obbligo di pagamento o restituzione o circa altre questioni pregiudiziali da decidere secondo la singola legge amministrativa; o b. finché l’imputato sconti all’estero una pena privativa della libertà.
La pena per le contravvenzioni si prescrive in cinque anni.
Decisioni giudiziarie che applicano questa disposizione (34)
BV.2025.5 (Art. 11 Abs. 3 lit. a VStrR)
Seizure of Non-Compliant Radio Devices Upheld
Cited analogously to indicate the possibility for the appellant to request a technical inspection of the devices within the administrative penal proceedings.
PM/938/2022 · ge (Art. 11 al. 4 DPA)
Federal Customs and Border Security Office v. Conversion of Unpaid Fine to Custodial Sentence
Cited in relation to the prescription period for fines for misdemeanors.
SK.2020.55 (Art. 11 Abs. 3 VStrR)
Securities Dealer Without License Conviction Upheld
This provision is cited as the basis for pausing the statute of limitations during related administrative or judicial proceedings that concern preliminary questions.
A-479/2021 (Art. 333 Abs. 6 Bst. c StGB i.V.m. Art. 11 Abs. 3 VStrR)
Hidden Profit Distributions Tax Liability
Used to determine that the statute of limitations for prosecution was suspended during the administrative proceedings.
A-2153/2019 (Art. 11 cpv. 3 DPA)
Hidden Profit Distribution: Brothel Operator Fails to Account for Rental Income
Specifies that the prescription period is suspended during opposition, appeal, or judicial proceedings concerning the obligation to pay or refund.
SK.2018.31 (art. 11 cpv. 3 DPA)
Negligent Acceptance of Unauthorized Public Deposits
Specifies the suspension of prescription during opposition, appeal, or judicial proceedings.
SU170033 · zh (Art. 11 Abs. 3 VStrR)
Gambling Act Violation: Unlicensed Gaming Machine, Error of Law, and Statute of Limitations
Although extensively discussed regarding prescription (Verjährung), this specific article is not explicitly cited in the final orders.
A-2078/2016 (art. 11 cpv. 2 DPA)
Tax Assessment Upheld: Inadmissible Appeal, Disguised Profit Distribution
Relates to offenses like tax evasion and their prescription periods.
A-2078/2016 (art. 11 cpv. 2 DPA)
Tax Assessment Upheld: Inadmissible Appeal, Disguised Profit Distribution
Relates to the prescription of actions and penalties for administrative offenses.
A-2078/2016 (art. 11 cpv. 2 DPA)
Tax Assessment Upheld: Inadmissible Appeal, Disguised Profit Distribution
Specifies that the obligation to pay or repay does not become time-barred as long as the criminal prosecution or the execution of the penalty is not time-barred.
A-2078/2016 (art. 11 cpv. 3 DPA)
Tax Assessment Upheld: Inadmissible Appeal, Disguised Profit Distribution
Provides for the suspension of the statute of limitations during appeal proceedings.
A-2078/2016 (art. 11 cpv. 4 DPA)
Tax Assessment Upheld: Inadmissible Appeal, Disguised Profit Distribution
Determines the 7-year statute of limitations for tax evasion, applicable to the case.
A-2078/2016 (art. 11 cpv. 4 DPA)
Tax Assessment Upheld: Inadmissible Appeal, Disguised Profit Distribution
Specifies the statute of limitations for offenses under administrative criminal law.
SK.2015.23 (Art. 11 Abs. 3 VStrR)
Company Director Fined for Unlicensed Investment Operations
This article is applied to establish that the statute of limitations was suspended during the administrative court proceedings.
A-6613/2011 (Art. 11 Abs. 2 VStrR)
Contract Distillery Not Primary Tax Debtor, Alcohol Tax Reduced
Applied to determine the seven-year statute of limitations for tax evasion or endangerment.