Federal Act on Value Added Tax

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.


Open article in different language:  DE  |  FR  |  IT
Art. 100 Violations in business operations

If a fine not ex­ceed­ing 100,000 francs would be ap­plic­able and if the tra­cing of the of­fend­ers un­der Art­icle 6 ACLA1 would re­quire in­vest­ig­a­tions the cost of which would be dis­pro­por­tion­ate to the pen­alty oth­er­wise for­feited, the au­thor­ity may dis­pense with pur­su­ing the of­fend­ers and in­stead or­der the busi­ness (Art. 7 ACLA) to pay the fine.

1 SR 313.0

Previous article Show article in the law Next article

Diese Seite ist durch reCAPTCHA geschützt und die Google Datenschutzrichtlinie und Nutzungsbedingungen gelten.

Feedback
Gesetzeskürzel Name
DE FR IT EN
DE FR IT EN
Laden