|
|
|
Art. 61a Offences against the regulations on incentive taxes and on biogenic motor and thermal fuels 167168
1 Any person who wilfully or negligently evades payment or obstructs the collection of a tax in terms of Articles 35a, 35b or 35bbis or obtains for himself or another an unlawful tax advantage (exemption from or refund of tax) is liable to a fine not exceeding five times the amount of the tax that is evaded or the collection of which is obstructed, or of the advantage gained. If the amount of tax cannot be precisely quantified, it must be estimated.169 2 Any person who wilfully or negligently puts biogenic motor or thermal fuels into circulation without authorisation in terms of Article 35d or obtains authorisation by providing false, inaccurate or incomplete information is liable to a fine not exceeding 500 000 francs.170 3 Any attempt to commit an offence under paragraphs 1 and 2 is an offence.171 4 The Federal Office for Customs and Border Security (FOCBS)172 is the prosecuting and adjudicating authority.173 5 If any act is an offence in accordance with paragraphs 1 to 3 and at the same time another offence against federal legislation that must be judged by the FOCBS174, the penalty carried by the more serious offence applies; this may be increased appropriately.175 167Inserted by No I of the FA of 21 Dec. 1995, in force since 1 July 1997 (AS 1997 1155; BBl 1993 II 1445). 168 Amended by No I 3 of the FA of 20 Dec. 2019 on the Extension of the Time Limit for Tax Relief for Natural Gas, Liquid Gas and Biogenic Fuels and on the Amendment of the Federal Act on the Reduction of CO2 Emissions, in force from 1 July 2020 to 31 Dec. 2023, extended to 31 Dec. 2024 (AS 2020 1269; 2022 262; BBl 2019 5679, 5813; 2021 2252, 2254). 169 Amended by No I of the FA of 20 June 2003, in force since 1 Jan. 2004 (AS 20034215; BBl 20026464). 170 Amended by No I 3 of the FA of 20 Dec. 2019 on the Extension of the Time Limit for Tax Relief for Natural Gas, Liquid Gas and Biogenic Fuels and on the Amendment of the Federal Act on the Reduction of CO2 Emissions, in force from 1 July 2020 to 31 Dec. 2023, extended to 31 Dec. 2024 (AS 2020 1269; 2022 262; BBl 2019 5679, 5813; 2021 2252, 2254). 171 Amended by No I 3 of the FA of 20 Dec. 2019 on the Extension of the Time Limit for Tax Relief for Natural Gas, Liquid Gas and Biogenic Fuels and on the Amendment of the Federal Act on the Reduction of CO2 Emissions, in force from 1 July 2020 to 31 Dec. 2023, extended to 31 Dec. 2024 (AS 2020 1269; 2022 262; BBl 2019 5679, 5813; 2021 2252, 2254). 172 Name in accordance with No I 31 of the Ordinance of 12 June 2020 on the Amendment of Legislation as a consequence of the Change to the Name of the Federal Customs Administration as part of its further Development, in force since 1 Jan. 2022 (AS 2020 2743). 173Amended by No I 3 of the FA of 20 Dec. 2019 on the Extension of the Time Limit for Tax Relief for Natural Gas, Liquid Gas and Biogenic Fuels and on the Amendment of the Federal Act on the Reduction of CO2 Emissions, in force from 1 July 2020 to 31 Dec. 2023, extended to 31 Dec. 2024 (AS 2020 1269; 2022 262; BBl 2019 5679, 5813; 2021 2252, 2254). 174 Name in accordance with No I 31 of the Ordinance of 12 June 2020 on the Amendment of Legislation as a consequence of the Change to the Name of the Federal Customs Administration as part of its further Development, in force since 1 Jan. 2022 (AS 2020 2743). 175Inserted by the Annex to the FA of 21 March 2014 (AS 2016 2661; BBl 2013 57375783). Amended by No I 3 of the FA of 20 Dec. 2019 on the Extension of the Time Limit for Tax Relief for Natural Gas, Liquid Gas and Biogenic Fuels and on the Amendment of the Federal Act on the Reduction of CO2 Emissions, in force from 1 July 2020 to 31 Dec. 2023, extended to 31 Dec. 2024 (AS 2020 1269; 2022 262; BBl 2019 5679, 5813; 2021 2252, 2254). |