642.1
STGLF
CH-VS
CH-VS
Art. 204 Legge fiscale (LF) - b) Tentativo di Comissione
**Diritto Penale Tributario**
Art. 204 StG - b) Tentativo di Comissione · b) Tentativo di Comissione
1. Chiunque tenti di commettere un'evasione fiscale ai sensi dell'articolo 203 con dolo è punito con una multa.
2. La multa è pari a due terzi della multa che verrebbe stabilita in caso di evasione fiscale completata.
Decisioni giudiziarie che applicano questa disposizione (4)
F3 24 5 · vs (Art. 204 Abs. 3 StG)
Attempted Tax Evasion Penalty Upheld Despite Claim of Ignorance
Cited in the reasoning regarding the basis for the rule fine (Busse) applied in attempted tax evasion.
F3 24 7 · vs (art. 204 al. 1 et 2 LF)
Taxpayers' Appeal Against Attempted Tax Evasion Conviction Dismissed
Cited to show that the cantonal and communal tax provisions on attempted tax evasion are equivalent to the LIFD provisions.
FI 19 2 · vs (Art. 204 al. 1 LF)
Tax Evasion Appeal Regarding Vehicle Expenses and Undeclared Rent
Provision establishing the penalty for attempted tax evasion, the subject of the decision.
FI 19 2 · vs (Art. 204 al. 2 LF)
Tax Evasion Appeal Regarding Vehicle Expenses and Undeclared Rent
Provision determining that the fine for attempted evasion is set at two-thirds of the penalty that would have been imposed if the evasion had been completed.