VAT Art. 103 - Prosecution

Einleitung zur Rechtsnorm VAT:

Art. 103 VAT from 2024

Art. 103 Prosecution

¹ With the exception of Articles 63 paragraphs 1 and 2, 69 paragraph 2, 73 paragraph 1 last sentence and 77 paragraph 4, the ACLA ⁽¹⁾ governs prosecution.

² Prosecution is the responsibility of the FTA for domestic tax and acquisition tax, and of the FOCBS for import tax.

³ In closely related criminal cases in which both the FTA and the FOCBS have jurisdiction, the FTA may by agreement with the FOCBS decide to join the prosecutions under one of the two authorities.

⁴ Prosecution may be dispensed with if the level of culpability and the consequences of the crime are negligible (Art. 52 SCC ⁽²⁾ ). In these cases a non-intervention or no-proceedings ruling is issued.

⁵ If the competent authority must also investigate or judge other offences to which the ACLA applies, paragraph 1 applies to all offences.