313.0 VSTRRDPA

CH

Art. 6 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; III. Infrazioni commesse nell’azienda, da mandatari e simili; 1. Regola

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Art. 6 DPA

Se l’infrazione è commessa nella gestione degli affari di una persona giuridica, di una società in nome collettivo o in accomandita, di una ditta individuale o di una comunità di persone senza personalità giuridica, o altrimenti nell’esercizio di incombenze d’affari o di servizio per terze persone, le disposizioni penali si applicano alle persone fisiche che l’hanno commessa.

Il padrone d’azienda, il datore di lavoro, il mandante o la persona rappresentata che, intenzionalmente o per negligenza, in violazione di un obbligo giuridico, omette di impedire un’infrazione del subordinato, mandatario o rappresentante ovvero di paralizzarne gli effetti, soggiace alle disposizioni penali che valgono per l’autore che agisce intenzionalmente o per negligenza.

Se il padrone d’azienda, il datore di lavoro, il mandante o la persona rappresentata è una persona giuridica, una società in nome collettivo o in accomandita, una ditta individuale o una comunità di persone senza personalità giuridica, il capoverso 2 si applica agli organi, ai membri degli organi, ai soci preposti alla gestione, alle persone effettivamente dirigenti o ai liquidatori colpevoli.

← Art. 5 DPA Legge federale del 22 marzo 1974 sul diritto penale amministrativo (DPA) Art. 7 DPA →

Decisioni giudiziarie che applicano questa disposizione (82)

VPB 5954-2001-2603 (art. 6, al. 1 DPA)

Federal Tax Administration v. VAT Evasion

Cited as a basis for the conviction for tax evasion.

VPB 2001-10-09 (art. 6 al. 1 DPA)

Administrative Penalty for Tax Evasion

Cited as a legal basis for the offense.

VPB 2001-06-05 (art. 6, al. 1, et 8 DPA)

Federal Administration of Contributions v. Tax Evasion Case

Cited as the legal basis for the charge of endangering tax.

CA.2025.4 (Art. 6 Abs. 1 VStrR)

Conviction for unlicensed financial intermediation

This provision establishes that the criminal provisions apply to natural persons acting on behalf of legal entities, making the conduct of the C. AG attributable to the defendants.

SK.2024.54 (Art. 6 Abs. 1 VStrR)

Illegally Accepting Public Deposits as Director

This provision is applied to hold natural persons accountable for offenses committed in the course of their business or official duties for legal entities.

SK.2024.54 (Art. 6 Abs. 2 VStrR)

Illegally Accepting Public Deposits as Director

This provision is applied to hold principals, employers, and similar figures accountable for failing to prevent offenses by subordinates.

SK.2024.37 (Art. 6 Abs. 1 VStrR)

Unlicensed Financial Intermediary Conviction

This provision is used to attribute the criminal activity of the legal entity (C. AG) to the individuals involved.

SU230082 · zh (Art. 6 Abs. 1 VStrR)

Company Fined for Repeated Postal and Telecommunications Surveillance Act Violations

Cited in the dispositive as a general principle for contraventions committed by legal entities.

SK.2024.32 (Art. 6 Abs. 1 VStrR)

Securities Dealer Fined for Unlicensed Operations

This provision is used to establish the criminal liability of natural persons for offenses committed by legal entities or in the exercise of business or official duties for others.

SST.2023.133 · ag (Art. 6 Abs. 2 und 3 VStrR)

COVID-19 Violations, Acquittal on False Accusation, and Partial Appeal Success

These provisions were applied in conjunction with Art. 13 lit. a Covid-19-Verordnung besonderen Lage to hold the defendant responsible as a business owner.

SST.2023.39 · ag (Art. 6 Abs. 2 VStrR)

Food and Drug Law Violations Upheld

This provision was applied to attribute the violations of the Food and Consumer Products Act to the defendant under the principle of managerial liability.

SST.2023.40 · ag (Art. 6 Abs. 2 VStrR)

Food Business Owner Convicted for Food Safety Violations

Provision for attributing violations of the Food and Consumer Products Act to the principal or employer.

STBER.2022.24 · so (Art. 6 Abs. 1 VStrR)

VAT Return Non-Submission Appeal Acquittal Due to Lack of Proof of Service

This procedural provision was cited in relation to the acquittal under Art. 98 lit. b MWSTG.

SK.2020.55 (Art. 6 Abs. 1 VStrR)

Securities Dealer Without License Conviction Upheld

This provision is cited as the basis for holding natural persons liable for offenses committed by legal entities or in the course of business.

SK.2021.17 (Art. 6 Abs. 2 VStrR)

Operation of unlicensed financial intermediary involving payment token.

This provision was used to attribute the actions of the company B. to the accused as a principal, holding him responsible for the offense committed by the company under his management.