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

¹ The ac­cused has the right to fair crim­in­al pro­ceed­ings in ac­cord­ance with the Fed­er­al Con­sti­tu­tion and the rel­ev­ant le­gis­la­tion on crim­in­al pro­ced­ure.

² The ac­cused is not ob­liged to in­crim­in­ate him­self in crim­in­al pro­ceed­ings.

³ The in­form­a­tion (Art. 68 and 73) giv­en by the ac­cused in the crim­in­al pro­ceed­ings or evid­ence from an audit un­der Art­icle 78 may be used in crim­in­al pro­ceed­ings only if the ac­cused con­sents thereto.

⁴ The open­ing of a crim­in­al in­vest­ig­a­tion must be no­ti­fied in writ­ing to the sus­pect without delay un­less there is good cause for not do­ing so.