Art. 99 VAT from 2024
Art. 99 Receiving untaxed goods
Any person who purchases, receives as a gift, receives as a pledge or otherwise takes possession of, conceals, helps to sell or brings into circulation goods, in respect of which he knows or must assume that the import tax payable has been wilfully evaded shall be liable to the same penalty as applies to the principle offender.
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
