English translation of Article 103 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 103 of the Swiss VAT Act 2010

  1. With the exception of Articles 63(1) and (2), 69(2), 73(1) last sentence and 77(4), the ACLA [SR 313.0] governs prosecution. 

  2. Prosecution is the responsibility of the Federal Tax Administration for domestic tax and acquisition tax, and of the FCA for import tax. 

  3. In closely related criminal cases in which both the Federal Tax Administration and the Federal Customs Administration have jurisdiction, the Federal Tax Administration may by agreement with the Federal Customs Administration decide to join the prosecutions under one of the two authorities. 

  4. Prosecution may be dispensed with if the level of culpability and the consequences of the crime are negligible (Article 52 SCC [SR 311.0]). In these cases a non-intervention or no-proceedings ruling is issued. 

  5. If the competent authority must also investigate or judge other offences to which the ACLA applies, paragraph 1 applies to all offences. 

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

There is no corresponding provision.