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.


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Art. 106 Collection of fines and costs and prescription

1The fines and costs im­posed in the crim­in­al pro­ceed­ings in re­spect of tax of­fences are col­lec­ted in ac­cord­ance with Art­icles 86–90. Art­icle 36 SCC1 ap­plies.

2Pre­scrip­tion of the right to col­lect fines and costs are gov­erned by Art­icle 91.

1 SR 311.0

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