811.1 STG

CH-SG

Art. 262 Legge tributaria (StG) - 6. Decreto Penale di Condanna

QUARTA PARTE: DIRITTO PENALE TRIBUTARIO - Primo Capitolo: Violazione di Obblighi Procedurali e Evasione Fiscale - II. Procedimento Penale

Apri la fonte ufficiale Atto completo (304 Articoli) Versione Markdown leggibile dalle macchine (.md)

Art. 262 StG - 6. Decreto Penale di Condanna · 6. Decreto Penale di Condanna

1. Il decreto penale di condanna indica l'imputato, l'atto incriminato attribuito all'imputato, le disposizioni di legge applicate, i mezzi di prova, la pena e avverte della possibilità di opposizione nonché delle conseguenze della mancata contestazione. Inoltre, vengono calcolate le spese.

2. Il decreto penale di condanna viene brevemente motivato.

← Art. 261 StG Legge tributaria (StG) Art. 263 StG Art. 263 StG - Prescrizione dell'azione penale →

Decisioni giudiziarie che applicano questa disposizione (7)

I.1.2014.80 · sg (Art. 262 Abs. 1 StG)

Attempted Tax Evasion Based on Unreported Restaurant Income

This provision, detailing the requirements for a penalty order (Strafbefehl), was cited in the reasoning concerning the appellant's claim of a procedural defect (Anklagegrundsatz) but was not directly used in the final orders.

I.1.2014.80 · sg (Art. 262 Abs. 1 StG)

Administrative Appeals Commission Upholds Attempted Tax Evasion Conviction for Undisclosed Income

This article was cited to confirm that the formal requirements of the penalty order (which served as the indictment) were met.

B.2011.179 · sg (Art. 262 StG)

Tax Evasion Acquittal Due to Insufficient Proof and Procedural Safeguards

Cited in the reasoning when discussing the requirements for a penalty order (Strafbefehl) which served as the indictment.

I.1.2010.74 · sg (Art. 262 Abs. 1 Satz 2 StG)

Football Coach Tax Evasion Penalty Determination

Used to justify charging the costs of the investigation procedure to the defendant.

I.1.2010.74 · sg (Art. 262 Abs. 1 Satz 2 StG)

Football Coach Tax Evasion Penalty Reduction

This provision was cited as the basis for calculating costs for the investigation proceedings.

B.2005.96 · sg (Art. 262 Abs. 1 StG)

Tax Evasion Penalty Upheld Despite Procedural Flaws in Initial Investigation

Cited in the final order (1.c) as the basis for imposing the costs of the investigation procedure on the respondent.

B.2005.96 · sg (Art. 262 Abs. 1 StG)

Voluntary Disclosure Insufficient for Reduced Penalty in Partial Income Revelation Case

Cited in order 1.c. to confirm the appellant must bear the costs of the investigation proceedings.