Art. 40 Legge federale del 22 marzo 1974 sul diritto penale amministrativo (DPA)

BV.2025.4 (art. 40 DPA)

Complaint against OFDF regarding VAT fraud investigation rejected

Cited in relation to the nature of oral information gathering and potential procedural irregularities.

BV.2024.3 (Art. 40 VStrR)

Customs Tax Investigation: Partial Appeal Success on Procedural Grounds

Cited in relation to the nature of questionnaires as statements or formal interrogations, and the rights of persons being questioned.

BV.2012.14 (Art. 40 VStrR)

Bank's Appeal Against Customs Order on Financial Records and Secrecy Obligation

Cited as a means for the investigating official to obtain information, but the appeal was declared moot.

BE.2005.10 (art. 40 DPA)

Tax Authorities' Document Request Upheld Despite Procedural Errors

Cited as the legal basis for the AFC's requests for information and documents from the bank, although the court ultimately determined that art. 50 DPA was the more applicable provision for document delivery.

BV.2006.37 (art. 40 DPA)

Tax Authority's Foreign Asset Seizure and Account Information Request Appeal

The request for information is considered connected to the seizure order, but the appellant lacks active standing to challenge it.

TPF 2006 280 (Art. 40 DPA)

Partial Ruling on Seizure of Foreign Bank Accounts in Tax Fraud Case

Cited in the context of the bank's obligation to provide information, and the holder's lack of standing to contest it.

TPF 2010 128 (Art. 40 VStrR)

Information Request Requirements Under Administrative Criminal Procedure Act

Cited as the legal basis for requesting written information from individuals, and its proper application requires informing the recipient of their role, rights, and obligations.