811.1
STG
CH-SG
CH-SG
Art. 249 Legge tributaria (StG) - b) Tentata frode fiscale
QUARTA PARTE: DIRITTO PENALE TRIBUTARIO - Primo Capitolo: Violazione degli obblighi procedurali e evasione fiscale - I. Reati e soggetti punibili
Art. 249 StG · b) Tentata frode fiscale
1. Il tentativo di evasione fiscale è punibile.
2. La multa ammonta a due terzi della multa che verrebbe stabilita in caso di evasione fiscale compiuta.
Decisioni giudiziarie che applicano questa disposizione (20)
B.2023.64 · sg (Art. 249 StG)
Tax Authority v. Taxpayer: Tax Evasion Acquittal Overturned
Used to convict the respondent of attempted tax evasion for the years 2014 and 2015.
B.2023.64 · sg (Art. 249 Abs. 1 StG)
Tax Evasion Conviction Upheld Despite Tax Authority Knowledge
Used to convict the respondent for attempted tax evasion (State and municipal taxes 2014 and 2015).
B.2023.64 · sg (Art. 249 Abs. 2 StG)
Tax Evasion Conviction Upheld Despite Tax Authority Knowledge
Cited in the context of the penalty calculation for attempted tax evasion.
I.1.2013.168 · sg (Art. 249 Abs. 1 StG)
Attempted Tax Evasion Through Willful Blindness to Excessive Deductions
This provision defines the offense of attempted tax evasion, for which the accused was convicted in the final order.
I.1.2014.80 · sg (Art. 249 Abs. 1 StG)
Attempted Tax Evasion Based on Unreported Restaurant Income
This provision defines the offense of attempted tax evasion, for which the appellant was found guilty in order 1.
I.1.2013.168 · sg (Art. 249 Abs. 1 StG)
Attempted Tax Evasion via Excessive Expense Deductions
This article establishes the offense of attempted tax evasion, for which the appellant was convicted in order 1.
I.1.2014.80 · sg (Art. 249 Abs. 1 StG)
Administrative Appeals Commission Upholds Attempted Tax Evasion Conviction for Undisclosed Income
This article is the basis for finding the appellant guilty of attempted tax evasion.
I.1.2014.80 · sg (Art. 249 Abs. 2 StG)
Administrative Appeals Commission Upholds Attempted Tax Evasion Conviction for Undisclosed Income
This article governed the calculation of the fine for attempted tax evasion.
I.1.2012.219 · sg (Art. 249 Abs. 1 StG)
Taxpayer Liability for Blindly Signed Tax Return
The main ground for the conviction, establishing that the appellant committed attempted tax evasion.
I.1.2012.219 · sg (Art. 249 Abs. 2 StG)
Taxpayer Liability for Blindly Signed Tax Return
Cited in the reasoning regarding the calculation of the fine for attempted tax evasion, which is confirmed in the operative part.
I.1.2012.219 · sg (Art. 249 Abs. 1 StG)
Taxpayer Liability for Blindly Signed Tax Returns
The court found the accused guilty of attempted tax evasion based on this provision.
I.1.2012.219 · sg (Art. 249 Abs. 2 StG)
Taxpayer Liability for Blindly Signed Tax Returns
This provision governs the amount of the fine for attempted tax evasion.
B.2013.66 · sg (Art. 249 Abs. 1 StG)
Attempted Tax Evasion Acquittal Due to Lack of Intent Regarding Undeclared Maternity Benefits
This article defines attempted tax evasion, which was the subject of the appeal, and the court upheld the acquittal based on the lack of willful action under this provision.
B.2013.66 · sg (Art. 249 Abs. 1 StG)
Taxpayer Acquitted of Attempted Evasion Due to Lack of Proved Intent
This article defines attempted tax evasion, which was the central issue the court ruled upon in dismissing the appeal.
I.1.2012.173 · sg (Art. 249 Abs. 1 StG)
Appellant Acquitted of Attempted Tax Evasion Due to Lack of Intent
The accused was acquitted of the charge of attempted tax evasion based on this article because the element of intent was missing.