English translation of Article 105 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 105 of the Swiss VAT Act 2010

Expiry of the right to prosecute 
  1. The right to initiate a criminal investigation will expire

    a. for infringements of procedural obligations: at the time when the tax claim relating to the offence becomes legally binding; 

    b. for tax evasion offences: six months after the relevant tax claim becomes legally binding, subject to letters c and d; 

    c. for tax evasion offences under Article 96(4): two years after the relevant tax claim becomes legally binding; 

    d. for all evasion offences relating to import tax: seven years; 

    e. for offences under Article 99 and under Articles 14–17 ACLA [SR 313.0]: seven years after the end of the relevant tax period. 

  2. The prescriptive period for prosecution ceases to apply if before expiry of the prescriptive period a summary penalty order or a judgment in the first instance is issued. 

  3. The prescriptive period for the payment and refund obligation under Article 12 ACLA is governed: 

    a. generally by Article 42; 

    b. if an offence covered by Article 96 paragraph 4, 97 paragraph 2 or 99 or by Articles 14–17 ACLA is fulfilled, by paragraphs 1 and 2. 

  4. The right to conduct a criminal investigation that has already been initiated will expire after five years; the prescriptive period is suspended for as long as the accused person is abroad.


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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