641.20 MWSTGLTVALIVA

CH

Art. 98 Legge federale del 12 giugno 2009 concernente l'imposta sul valore aggiunto (LIVA) - Violazione di obblighi procedurali

LIVA; Titolo sesto: Disposizioni penali

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Art. 98 LIVA · Violazione di obblighi procedurali

Chiunque, intenzionalmente o per negligenza: a. non si annuncia come contribuente; b. nonostante diffida, non presenta un rendiconto entro il termine; c. non dichiara l’imposta per il pertinente periodo di rendiconto; d. non presta debitamente le garanzie richieste; e. non tiene, allestisce, conserva o produce regolarmente i libri contabili, i giustificativi, le carte d’affari e altri documenti; f. nonostante diffida, non fornisce le informazioni richieste o fornisce informazioni inesatte oppure omette di dichiarare o dichiara in modo inesatto dati e beni determinanti per la riscossione dell’imposta o per la verifica dell’assoggettamento; g. indica nelle fatture un ammontare d’imposta non dovuto o diverso da quello dovuto; h. indicando un numero di registro, fa credere di essere iscritto nel registro dei contribuenti; i. nonostante diffida, rende difficile, intralcia o rende impossibile la regolare esecuzione di un controllo, è punito con la multa, purché il fatto non sia punito da un’altra disposizione che prevede una pena più elevata.

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Decisioni giudiziarie che applicano questa disposizione (13)

RR.2023.160 (Art. 98 lit. a and c MWSTG)

Switzerland-Germany Tax Fraud Assistance Ruling

Cited as the relevant provisions for the violation of procedural obligations in the context of VAT.

BV.2024.26 (art. 98 let. e LTVA)

Tax Evasion: Court Upholds Seizure of Apartments

Cited as one of the offenses the complainant was accused of.

50/2022/2 · sh (Art. 98 lit. f MWSTG)

Schengen *Ne Bis In Idem* and Separate Factual Complex in Customs Declarations

Cited to establish the conditions under which the penalty for breach of declaration duty applies, specifically confirming that a prior warning is not required.

P/16154/2022 · ge (art. 98 let. f LTVA)

Switzerland v. Defendant: Aggravated Customs and Tax Evasion

Used to declare the defendant guilty of violation of procedural obligations (endangering VAT).

STBER.2022.24 · so (Art. 98 lit. b MWSTG)

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

The appellant was acquitted of the charge of violating procedural obligations under this article.

SU200035 · zh (Art. 98 lit. e MWSTG)

Appellate Court Acquits on VAT Bookkeeping Deficiencies Based on *Ne Bis In Idem* and Lack of Culpable Breach

The proceedings regarding the violation of procedural duties under this article were terminated by order.

BV.2018.25 (Art. 98 lit. e MWSTG)

Taxpayer's Right to be Heard Upheld in Cost Order Appeal

This provision defines offenses under the VAT law, and the court discussed whether the authority improperly accused the appellant of violating it in the cost decision.

BE.2017.1 (Art. 98 lit. e MWSTG)

Federal Criminal Court Unseals Seized Documents in Tax Evasion Probe

Cited as one of the potential offenses under investigation, relevant to the determination of sufficient suspicion.

BE.2015.5 (Art. 98 lit. e MWSTG)

Court Orders Sealing of Electronic Devices Lifted in Tax Fraud Investigation

Cited as one of the offenses under investigation, providing grounds for the search.

SB.2014.127 · bs (Art. 98 MWSTG)

Tax Authority Liability vs. Procedural Costs in VAT Penalty Appeal

This provision established the offense for which the appellant was initially convicted, the acquittal of which is the primary ground for allowing the appeal.

D.cision.2013.853 · vd (art. 98 LTVA)

Contractor Misuse of Funds and VAT Allegations Remand

This article (violation of procedural obligations concerning tax) was cited by the appellant in the reasoned part of the appeal which the court found sufficient to open an investigation, even though it is not explicitly repeated in the dispositive orders (II).

VPB 2008.1110 (Art. 98 al. 1 LTVA)

Federal Law on Value Added Tax (VAT)

Cited as the basis for penalizing tax evasion.

SU200035 · zh (Art. 98 lit. e MWSTG)

Appeal on VAT Act Violation Dismissed Due to *Ne Bis in Idem* and Lack of Culpability

This provision defines the offense for which the judgment was ultimately vacated by declaring the procedure closed (procedural outcome based on the substantive charge).