Federal Act on Value Added Tax

¹Art­icles 7, 9, 11 and 12 para­graphs 4 and 13 ACLA¹ do not ap­ply.

²The im­pos­i­tion of a pen­alty un­der Art­icle 98 let­ter a of this Act does not pre­clude the im­pos­i­tion of a pen­alty un­der Art­icles 96 and 97.

³The im­pos­i­tion of a pen­alty un­der Art­icle 14 ACLA pre­cludes the im­pos­i­tion of an ad­di­tion­al pen­alty for the same crim­in­al act un­der Art­icles 96 and 97 of this Act.

⁴If an act meets the cri­terion of eva­sion of im­port tax or of re­ceipt of un­taxed goods as well as of­fence to be pur­sued by the FCA against oth­er fed­er­al tax de­crees, the pen­alty for the most ser­i­ous vi­ol­a­tion shall be im­posed; it may be in­creased ap­pro­pri­ately.

⁵If the per­pet­rat­or through one or more acts ful­fils the re­quire­ments for the im­pos­i­tion of two or more pen­al­ties that fall with­in the area of com­pet­ence of the FTA, the pen­alty for the most ser­i­ous vi­ol­a­tion shall be im­posed; it may be in­creased ap­pro­pri­ately.