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VPB 2001.2580 AI generated

Customs Penalty Order and Objection Rights Notification

Case Number VPB 2001.2580
Court / Authority
Jurisdiction Switzerland · Administrative Practice of Federal Authorities (VPB) (CH)
Decision Date
Outcome struck_off
Open official source Entscheidsuche mirror Machine-readable Markdown (.md)

Legislator summary

AI generated

This document is a notification from the Directorate General of Customs regarding a final report and a penalty order issued against an individual. The individual was fined 800 Swiss francs and ordered to pay 90 francs in administrative fees, totaling 890 francs, for violations of customs and value-added tax laws. The notification informs the individual of their right to object to the penalty order within 30 days, requiring a written submission with specific conclusions, factual basis, and supporting evidence. Failure to object will result in the penalty order becoming legally binding, with any deposited funds applied to the fine and fees, and the remaining balance available for collection.

Legislator headnote

AI generated

Art. 68 DPA, Art. 67 DPA, art. 87 LD, art. 86 LTVA, art. 88 LTVA; Customs Penalty Order and Objection Rights Notification: The individual was fined 800 Swiss francs and ordered to pay 90 francs in administrative fees, totaling 890 francs, for violations of customs and value-added tax laws. The notification informs the individual of their right to object to the penalty order within 30 days, requiring a written submission with specific conclusions, factual basis, and supporting evidence. Failure to object will result in the penalty order becoming legally binding, with any deposited funds applied to the fine and fees, and the remaining balance available for collection.

Keywords

AI generated
customs collection order to pay administrative tax fine tax reporting alternative sentence tax collection

Cited Legislation

AI generated
Art. 68 DPA
Cited to explain the requirements for filing an opposition to the penalty order.
Art. 67 DPA
Cited to explain the legal consequence of not filing an opposition within the given timeframe.
art. 87 LD
Cited as the legal basis for the fine imposed by the Customs Directorate.
art. 86 LTVA
Cited as a legal basis for the fine imposed by the Customs Directorate.
art. 88 LTVA
Cited as a legal basis for the fine imposed by the Customs Directorate.
AI generated
VPB 2004-06-29
Directorate General of Customs Penalty Order Notification
VPB 2001-10-30
Customs Penalty Notification and Objection Process
VPB 2000-12-05
Customs Penalty Order and Opposition Rights
VPB 2002-05-21
Notification of Penalty Order and Opposition Procedure
VPB 2000-09-19
Customs Penalty and VAT Violation Notification

Key legal questions extracted by Legislator

AI generated
art. 87 LD

Cited as the legal basis for the fine imposed by the Customs Directorate.

art. 86 LTVA

Cited as a legal basis for the fine imposed by the Customs Directorate.

art. 88 LTVA

Cited as a legal basis for the fine imposed by the Customs Directorate.

art. 68 DPA

Cited to explain the requirements for filing an opposition to the penalty order.

art. 67 DPA

Cited to explain the legal consequence of not filing an opposition within the given timeframe.

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Full text

Notification (art. 64 de la loi fédérale sur le droit pénal administrative, DPA)

A Wozniak Martha Anna, né le 12 novembre 1954, de nationalité américaine, anciennement domiciliée à 1260 Nyon, Rive 32; actuellement domiciliée aux Etats- Unis d’Amérique (USA): Vu le procès-verbal final dressé contre vous le 19 juin 2001, la Direction des douanes de Genève vous a condamné, par mandat de répression du 12 novembre 2001, en vertu de l’art. 87 de la loi fédérale du 1er octobre 1925 sur les douanes (LD), ainsi que des art. 86 et 88 de la loi fédérale du 2 septembre 1999 régissant la taxe sur la valeur ajoutée (LTVA), à une amende de 800 francs et à un émolument de décision de 90 francs (somme totale due: 890 fr.). Une opposition au mandat de répression peut être déposée auprès de la Direction générale des douanes, 3003 Berne, dans le délai de 30 jours à compter de la date de la présente notification. L’opposition doit être faite par écrit et énoncer des conclusions précises ainsi que les faits qui les motivent, les moyens de preuve doivent être indiqués et, autant que possible, joints au mémoire (art. 68 DPA). Si aucune opposition n’est formée dans le délai imparti, le mandat de répression est assimilé à un jugement passé en force (art. 67 DPA). Le dépôt qui a été fait sera alors utilisé pour la couverture de l’amende et de l’émolument de décision. Le solde sera tenu à votre disposition au Service des enquêtes de Lausanne, 1006 Lausanne, où vous-même ou votre mandataire dûment légitimé pourrez le retirer contre quittance.

11 décembre 2001 Direction générale des douanes

2001-2580 5955 Schweizerisches Bundesarchiv, Digitale Amtsdruckschriften Archives fédérales suisses, Publications officielles numérisées Archivio federale svizzero, Pubblicazioni ufficiali digitali

Notification

In Bundesblatt Dans Feuille fédérale In Foglio federale

Jahr 2001 Année Anno

Band 1 Volume Volume

Heft 49 Cahier Numero

Geschäftsnummer --- Numéro d'affaire Numero dell'oggetto

Datum 11.12.2001 Date Data

Seite 5955-5955 Page Pagina

Ref. No 10 125 843

Die elektronischen Daten der Schweizerischen Bundeskanzlei wurden durch das Schweizerische Bundesarchiv übernommen.

Les données électroniques de la Chancellerie fédérale suisse ont été reprises par les Archives fédérales suisses.

I dati elettronici della Cancelleria federale svizzera sono stati ripresi dall'Archivio federale svizzero.