Artikel, Notizen und Markierungen werden geladen... Bitte um etwas Geduld.
Federal Act on International Administrative Assistance in Tax Matters (Tax Administrative Assistance Act, TAAA)
English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
of 28 September 2012 (Status as of 1 January 2022)
Art. 22lProcedure
1 The prosecution and adjudication of offences under this Act are governed by the Federal Act of 22 March 197453 on the Administrative Criminal Law.
2 The prosecuting and adjudicating authority is the FTA.