Federal Act
on Value Added Tax
(Value Added Tax Act, VAT Act)

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

of 12 June 2009 (Status as of 1 January 2022)


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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 ACLA146 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.

146 SR 313.0

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