Federal Act
on International Administrative Assistance in Tax Matters
(Tax Administrative Assistance Act, TAAA)


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Art. 22l Procedure

1 The pro­sec­u­tion and ad­ju­dic­a­tion of of­fences un­der this Act are gov­erned by the Fed­er­al Act of 22 March 197454 on the Ad­min­is­trat­ive Crim­in­al Law.

2 The pro­sec­ut­ing and ad­ju­dic­at­ing au­thor­ity is the FTA.

54 SR 313.0

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