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


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Art. 99 Receiving untaxed goods

Any per­son who pur­chases, re­ceives as a gift, re­ceives as a pledge or oth­er­wise takes pos­ses­sion of, con­ceals, helps to sell or brings in­to cir­cu­la­tion goods, in re­spect of which he knows or must as­sume that the im­port tax pay­able has been wil­fully evaded shall be li­able to the same pen­alty as ap­plies to the prin­ciple of­fend­er.

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