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

¹ With the ex­cep­tion of Art­icles 63 para­graphs 1 and 2, 69 para­graph 2, 73 para­graph 1 last sen­tence and 77 para­graph 4, the ACLA¹⁴⁹ gov­erns pro­sec­u­tion.

² Pro­sec­u­tion is the re­spons­ib­il­ity of the FTA for do­mest­ic tax and ac­quis­i­tion tax, and of the FO­CBS for im­port tax.

³ In closely re­lated crim­in­al cases in which both the FTA and the FO­CBS have jur­is­dic­tion, the FTA may by agree­ment with the FO­CBS de­cide to join the pro­sec­u­tions un­der one of the two au­thor­it­ies.

⁴ Pro­sec­u­tion may be dis­pensed with if the level of culp­ab­il­ity and the con­sequences of the crime are neg­li­gible (Art. 52 SCC¹⁵⁰). In these cases a non-in­ter­ven­tion or no-pro­ceed­ings rul­ing is is­sued.

⁵ If the com­pet­ent au­thor­ity must also in­vest­ig­ate or judge oth­er of­fences to which the ACLA ap­plies, para­graph 1 ap­plies to all of­fences.