Art. 27 NarcA from 2023
Art. 27 (1)
1 The special provisions of the Criminal Code (2) and the provisions of the Foodstuffs Act of 20 June 2014 (3) are reserved. (4)
2 In the event of the unauthorised import, export or transit of narcotics in accordance with Article 19, the criminal provisions of the Customs Act of 18 March 2005 (5) and the Ordinance of 29 March 2000 (6) to the Federal Act on Value Added Tax do not apply.
(1) Amended by No I of the FA of 20 March 2008, in force since 1 July 2011 (AS 2009 2623, 2011 2559; BBl 2006 8573 8645).(2) SR 311.0
(3) SR 817.0
(4) Amended by Annex No II 4 of the Foodstuffs Act of 20 June 2014, in force since 1 May 2017 (AS 2017 249; BBl 2011 5571).
(5) SR 631.0
(6) [AS 2000 1347; 2001 3294 No II 4; 2004 5387; 2006 2353, 4705 No II 45; 2007 1469 Annex 4 No 24, 6657 Annex No 9. AS 2009 6743 Art. 163]. See now the Value Added Tax Ordinance of 27 Nov. 2009 (SR 641.201).
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
