641.20
MWSTGLTVALIVA
CH
CH
Art. 97 Legge federale del 12 giugno 2009 concernente l'imposta sul valore aggiunto (LIVA) - Commisurazione della pena e sottrazione d’imposta qualificata
LIVA; Titolo sesto: Disposizioni penali
Art. 97 LIVA · Commisurazione della pena e sottrazione d’imposta qualificata
La multa è commisurata conformemente all’articolo 106 capoverso 3 del Codice penale (CP) ; l’articolo 34 CP può essere considerato per analogia. Se il profitto fiscale ottenuto è superiore all’importo massimo della pena comminata e l’infrazione è intenzionale, la multa può essere aumentata sino al doppio del profitto fiscale.
In caso di circostanze aggravanti, l’importo massimo della multa comminata è aumentato della metà. Può inoltre essere pronunciata una pena detentiva sino a due anni. Sono circostanze aggravanti: a. il fatto di reclutare una o più persone per commettere un’infrazione contro il diritto dell’imposta sul valore aggiunto; b. il fatto di commettere per mestiere infrazioni contro il diritto dell’imposta sul valore aggiunto.
Decisioni giudiziarie che applicano questa disposizione (11)
BV.2023.16 (Art. 97 Abs. 2 lit. b MWSTG)
Partial Upholding of Customs Seizure Complaint
Cited as a legal basis for considering commercial commission of value-added tax law violations.
SK 2021 23 · be (Art. 97 Abs. 1 MWSTG)
Negligent Customs and Import Tax Evasion by Company Director
Cited in conjunction with other articles establishing the penalty for import tax evasion.
RR.2019.215 (Art. 97 Abs. 2 lit. b MWSTG)
Germany v. Switzerland: Tax Evasion Assistance and Bank Secrecy
Cited in relation to the possibility of the offense being considered habitual/commercial.
BH.2017.9 (Art. 96 Abs. 4 lit. a i.V.m. Art. 97 Abs. 2 lit. b MWSTG)
Upholding Pre-Trial Detention Extension for Suspected Tax Violator
Cited to define the penalty for tax evasion regarding VAT, including imprisonment.
RR.2016.148 (Art. 96 Abs. 1 lit. a i.V.m. Art. 97 Abs. 2 lit. b MWSTG)
Switzerland v. Germany: VAT Evasion Extradition Upheld
Used to establish that the described conduct constitutes qualified tax evasion, which is an extraditable offense.
RR.2014.316 (Art. 97 cpv. 2 LIVA)
Extradition to Italy Upheld Despite Signature, Legal Equivalence, and Prison Condition Challenges
Aggravated tax evasion offenses for which extradition can be granted.
RR.2013.181 (Art. 97 Abs. 2 lit. b MWSTG)
Switzerland v. Germany: Tax Evasion Extradition Upheld
Cited as the relevant Swiss legal provision for qualified VAT fraud involving commercial intent, forming the basis for dual criminality and establishing a potential prison sentence of up to two years.
RR.2010.262 (Art. 96 Abs. 1 i.V.m. Art. 97 Abs. 2 MWSTG)
Swiss Court Partially Upholds Appeal on International Evidence Handover for VAT Fraud Investigation
Used to establish that the facts presented in the request could, at first glance, be subsumed under the offense of qualified tax evasion under Swiss law, thus fulfilling the double criminality requirement.
RR.2010.69 (Art. 96 Abs. 1 lit. a i.V.m. Art. 97 Abs. 2 MWSTG)
Switzerland Denies German Tax Evasion Assistance Due to Insufficient Evidence
This provision was referenced to establish that qualified tax evasion under the Swiss VAT law is a type of indirect fiscal offense for which legal assistance is generally available.
RR.2010.95 (Art. 96 Abs. 1 i.V.m. Art. 97 Abs. 2 MWSTG)
Germany v. Extradition for Tax and Criminal Organization Offenses
This provision defines qualified tax evasion under Swiss law, which was used to assess if the acts described in the extradition request were punishable under Swiss law, thus fulfilling the dual criminality requirement.
TPF 2015 110 (Art. 97 Abs. 2 lit. b MWSTG)
Specialty Reservation for Direct Tax Fraud in International Legal Assistance
Cited to establish that the conduct could be considered habitual tax evasion.