English translation of Article 104 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 104 of the Swiss VAT Act 2010

Procedural guarantees 
  1. The accused has the right to fair criminal proceedings in accordance with the Federal Constitution and the applicable criminal legislation

  2. The accused is not obliged to incriminate himself in criminal proceedings. 

  3. The information (Article 68 and 73) given by the accused in the criminal proceedings or evidence from an audit under Article 78 may be used in criminal proceedings only if the accused consents thereto.

  4. The opening of a criminal investigation must be notified in writing to the suspect without delay unless there is good cause for not doing so.


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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