English translation of Article 101 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 101 of the Swiss VAT Act 2010

Concurrent offences 

  1. Articles 7, 9, 11 and 12 paragraphs 4 and 13 ACLA [SR 313.0] do not apply. 

  2. The imposition of a penalty under Article 98(a) of this Act will not preclude imposition of a penalty under Articles 96 and 97

  3. The imposition of a penalty under Article 14 ACLA precludes the imposition of an additional penalty for the same criminal act under Articles 96 and 97 of this Act.

  4. If an act meets the criterion of evasion of import tax or of receipt of untaxed goods as well as offence to be pursued by the FCA against other federal tax decrees, the penalty for the most serious violation shall be imposed; it may be increased appropriately

  5. If the perpetrator through one or more acts fulfils the requirements for the imposition of two or more penalties that fall within the jurisdiction of the Federal Tax Administration, the penalty for the most serious violation shall be imposed; it may be increased proportionately


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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