English translation of Article 100 of the Swiss VAT Act 2010

This page contains an English translation of the below Article of the revised Swiss VATA 2010 and is part of a web based Swiss VATA 2010 commentary published in German. Should you require qualified written legal advice on cross-border transactions potentially triggering Swiss VAT  from a Swiss VAT lawyer please do not hesitate to contact: Harun Can


Article 100 of the Swiss VAT Act 2010

Infringement in the course of business operations

If a fine not exceeding 100,000 Swiss francs would be applicable and if the tracing of the offenders under Article 6 ACLA [SR 313.0] would require investigations the cost of which would be disproportionate to the penalty otherwise due, the authority may refrain from pursuing the offenders and instead order the business (Article 7 ACLA) to pay the fine.



Corresponding Article(s) of the EU VAT Directive (Recast) 2006/112/EC (as of January 2010)

There is no corresponding provision.
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