313.0 VSTRRDPA

CH

Art. 46 Legge federale del 22 marzo 1974 sul diritto penale amministrativo (DPA)

DPA; Titolo terzo: Procedura penale amministrativa; Capo secondo: Inchiesta e decisione penale dell’amministrazione; F. Provvedimenti coattivi; II. Sequestro; 1. Oggetto

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Art. 46 DPA

Devono essere sequestrati dal funzionario inquirente: a. gli oggetti che possono avere importanza come mezzi di prova; b. gli oggetti e gli altri beni che saranno presumibilmente confiscati; c. i doni e gli altri profitti che saranno devoluti allo Stato.

Altri oggetti e beni che hanno servito a commettere l’infrazione o che ne sono il prodotto possono essere sequestrati quando ciò appaia necessario per impedire nuove infrazioni o per garantire un diritto di pegno legale.

Gli oggetti e i documenti inerenti ai contatti tra una persona e il proprio avvocato autorizzato a esercitare la rappresentanza in giudizio in Svizzera secondo la legge del 23 giugno 2000 sugli avvocati non possono essere sequestrati, sempre che l’avvocato non sia a sua volta imputato nello stesso contesto fattuale.

← Art. 45 DPA Legge federale del 22 marzo 1974 sul diritto penale amministrativo (DPA) Art. 47 DPA →

Decisioni giudiziarie che applicano questa disposizione (190)

BGE 120 IV 365 (Art. 46 Abs. 1 lit. b 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 as the legal basis for the provisional seizure of assets subject to confiscation.

BE.2025.18 (Art. 46 Abs. 3 VStrR)

Bank Documents Unsealed in Money Laundering Probe

Cited in relation to attorney-client privilege and its applicability to the unsealing request.

BE.2024.15 (art. 46 al. 3 DPA)

Federal Criminal Court Lifts Seals on Tax Evasion Data

This provision prohibits the seizure of objects and documents concerning contacts between a person and their lawyer under specific conditions.

BE.2024.24 (art. 46 al. 3 DPA)

Federal Criminal Court lifts bank secrecy in tax evasion probe.

Cited as the rule prohibiting the seizure of documents concerning contacts between a person and their lawyer.

BV.2025.43 (art. 46 cpv. 1 DPA)

Cash Seizure Upheld Despite Delay in Proceedings

Cited as the legal basis for the seizure of assets.

BE.2021.18A (Art. 46 Abs. 3 VStrR)

Partial Unsealing of Tax Evasion Investigation Documents

Cited as the basis for the prohibition of seizure, relevant for attorney-client privilege.

BV.2025.34 (Art. 46 Abs. 1 lit. b VStrR)

Customs and VAT Evasion: Seizure of Cash Upheld

Cited as the basis for the seizure of assets to be confiscated or a claim for compensation.

BV.2025.36 (Art. 46 Abs. 1 lit. b VStrR)

Seizure of Undeclared Meat Proceeds Upheld

Cited as the legal basis for seizing the cash in view of forfeiture or a claim for compensation.

BV.2025.5 (Art. 46 Abs. 1 VStrR)

Seizure of Non-Compliant Radio Devices Upheld

Cited as the legal basis for the seizure of the radio devices.

BE.2021.16C (art. 46 al. 3 DPA)

Tax Investigation Documents Unsealing

Cited as the prohibition for seizing documents related to lawyer-client communications.

BV.2024.30 (art. 46 DPA)

Swissmedic Seizure of Unapproved Medications Upheld

Cited as the legal basis for the sequestration order being challenged.

BV.2024.26 (art. 46 DPA)

Tax Evasion: Court Upholds Seizure of Apartments

Cited as the legal basis for conservatory seizure.

BV.2024.26 (art. 46 al. 1 DPA)

Tax Evasion: Court Upholds Seizure of Apartments

Cited to define the scope and purpose of conservatory seizure.

BV.2023.16 (Art. 46 Abs. 1 lit. a VStrR)

Partial Upholding of Customs Seizure Complaint

Used to justify the seizure of items that could be important as evidence.

BV.2023.16 (Art. 46 Abs. 1 lit. b VStrR)

Partial Upholding of Customs Seizure Complaint

Used to justify the seizure of assets that are likely to be confiscated.