313.0 VSTRRDPA

CH

Art. 12 Legge federale del 22 marzo 1974 sul diritto penale amministrativo (DPA)

DPA; Titolo secondo: Diritto penale amministrativo; Capo primo: Disposizioni generali; D. Sottrazione; conseguimento fraudolento di contributi e casi simili; I. Obbligo di pagamento o restituzione

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Art. 12 DPA

Se, per effetto di un’infrazione alla legislazione amministrativa della Confederazione, a torto: a. una tassa non è stata riscossa, è stata restituita, ridotta o condonata, ovvero b. un’indennità o un contributo è stato pagato o un credito non è stato fatto valere dalla Confederazione, da un Cantone, da un Comune, da un istituto o da un ente di diritto pubblico o da un organismo con compiti di diritto pubblico, la tassa, l’indennità, il contributo o il credito non reclamato, interessi compresi, vanno pagati o restituiti indipendentemente dalla punibilità di una data persona.

Obbligata al pagamento o alla restituzione è la persona che ha fruito dell’indebito profitto, segnatamente quella obbligata al pagamento della tassa ovvero beneficiata dell’indennità o del contributo.

La persona che, intenzionalmente, ha commesso l’infrazione o vi ha partecipato risponde in solido, con le persone obbligate al pagamento secondo il capoverso 2, della somma da pagare o da restituire.

L’obbligo di pagamento o restituzione non si prescrive fintanto che non siano prescritte l’azione penale e l’esecuzione della pena.

← Art. 11 DPA Legge federale del 22 marzo 1974 sul diritto penale amministrativo (DPA) Art. 13 DPA →

Decisioni giudiziarie che applicano questa disposizione (286)

VPB 2000.253 (art. 12 de la loi fédérale sur le droit pénal administratif du 22 mars 1974 (DPA; RS 313.0))

Tariff Adjustments for Pharmaceuticals, Agricultural Products, and Wheat Semolina

Cited in relation to administrative procedures for determining and collecting import duties in cases of irregularities.

JAAC 64.54 (Art. 12 Abs. 1 VStrR)

Association Liable for Unpaid Customs Duties on Imported Spirits

Provides for the repayment of duties that were not collected due to an infringement of federal administrative law, irrespective of criminal culpability.

JAAC 64.54 (Art. 12 Abs. 2 VStrR)

Association Liable for Unpaid Customs Duties on Imported Spirits

Establishes liability for repayment for those who benefited from an undue advantage, particularly the party obligated to pay the duty.

BGE 120 IV 365 (Art. 12 Abs. 3 VStrR)

Tax evasion seizure of bank accounts of jointly liable managing director under Art. 12(3) VStrR; exception to debt enforcement under Art. 44 SchKG.

The court applied this provision to hold the accused jointly and severally liable for the evaded taxes, which justified the seizure.

A-5250/2025 (Art. 12 Abs. 2 VStrR)

Shareholder Liable for Withholding Tax on Dividend Distributions and De Facto Liquidation

Used to establish the taxpayer's liability for the withholding tax due to improper payments and the de facto liquidation of the company.

A-4770/2024 (Art. 12 Abs. 1 Bst. a VStrR)

Spirits Tax Declaration and Payment Dispute

Cited as the legal basis for the obligation to pay duties that were not levied due to an infringement of federal administrative law.

A-4770/2024 (Art. 12 VStrR)

Spirits Tax Declaration and Payment Dispute

Cited as the legal basis for the recovery of duty losses suffered by the Confederation due to an infringement.

A-5827/2024 (Art. 12 Abs. 1 Bst. a VStrR)

Artist Liable for Back Import Taxes and Fees on Artworks

Basis for the claim for subsequent payment of import duties due to a violation of federal administrative law.

A-5828/2024 (Art. 12 VStrR)

Art Company v. Customs Authority: Improper Temporary Import and Valuation

Cited as the basis for imposing import duties and late payment interest in the contested decision.

A-5833/2024 (Art. 12 Abs. 1 Bst. a VStrR)

Federal Administrative Court Reverses Liquor Tax Re-demand Due to Procedural Errors

Cited as the basis for the claim for subsequent payment of duties, even if the appeal was dismissed on formal grounds.

A-5187/2023 (Art. 12 Abs. 2 VStrR)

Company Liable for Unpaid Customs Duties on Undeclared Meat Shipments

Used to hold the appellant liable for the customs duties and import taxes not paid due to the violation.

A-5152/2023 (Art. 12 Abs. 2 VStrR)

Customs Authority Reclaims Duties from Company Knowingly Importing Goods Without Declarations

Basis for demanding post-payment of duties from the entity that caused or facilitated the unlawful advantage from non-payment.

A-5182/2023 (Art. 12 Abs. 2 VStrR)

Customs Authority v. Company: Liability for Undeclared Meat Imports

Used to establish the liability of the defendant for the repayment of customs duties that were not levied due to a violation of federal administrative law.

A-5184/2023 (Art. 12 Abs. 2 VStrR)

Company Liable for Unpaid Import Duties Despite Procedural Breach

This provision is cited as the legal basis for requiring the plaintiff to pay back customs duties and import tax.

A-5186/2023 (Art. 12 Abs. 2 VStrR)

Appellant Liable for Unpaid Customs Duties on Imported Meat

Basis for holding the appellant liable for the unpaid customs duties and import taxes due to the unlawful import of goods.