313.0
VSTRRDPA
CH
CH
Art. 11 Bundesgesetz vom 22. März 1974 über das Verwaltungsstrafrecht (VStrR)
VStrR; Zweiter Titel: Verwaltungsstrafrecht; Erster Abschnitt: Allgemeine Bestimmungen; C. Abweichungen vom Strafgesetzbuch; VI. Verjährung
Art. 11 VStrR
Eine Übertretung verjährt in vier Jahren.
Besteht die Übertretung jedoch in einer Hinterziehung oder Gefährdung von Abgaben oder im unrechtmässigen Erlangen einer Rückerstattung, einer Ermässigung oder eines Erlasses von Abgaben, so beträgt die Verjährungsfrist sieben Jahre.
Bei Verbrechen, Vergehen und Übertretungen ruht die Verjährung: a. während der Dauer eines Einsprache-, Beschwerde- oder gerichtlichen Verfahrens über die Leistungs- oder Rückleistungspflicht oder über eine andere nach dem einzelnen Verwaltungsgesetz zu beurteilende Vorfrage; oder b. solange der Täter im Ausland eine Freiheitsstrafe verbüsst.
Die Strafe einer Übertretung verjährt in fünf Jahren.
Gerichtsentscheide zu dieser Bestimmung (34)
BV.2025.5 (Art. 11 Abs. 3 lit. a VStrR)
Seizure of Non-Compliant Radio Devices Upheld
Cited analogously to indicate the possibility for the appellant to request a technical inspection of the devices within the administrative penal proceedings.
PM/938/2022 · ge (Art. 11 al. 4 DPA)
Federal Customs and Border Security Office v. Conversion of Unpaid Fine to Custodial Sentence
Cited in relation to the prescription period for fines for misdemeanors.
SK.2020.55 (Art. 11 Abs. 3 VStrR)
Securities Dealer Without License Conviction Upheld
This provision is cited as the basis for pausing the statute of limitations during related administrative or judicial proceedings that concern preliminary questions.
A-479/2021 (Art. 333 Abs. 6 Bst. c StGB i.V.m. Art. 11 Abs. 3 VStrR)
Hidden Profit Distributions Tax Liability
Used to determine that the statute of limitations for prosecution was suspended during the administrative proceedings.
A-2153/2019 (Art. 11 cpv. 3 DPA)
Hidden Profit Distribution: Brothel Operator Fails to Account for Rental Income
Specifies that the prescription period is suspended during opposition, appeal, or judicial proceedings concerning the obligation to pay or refund.
SK.2018.31 (art. 11 cpv. 3 DPA)
Negligent Acceptance of Unauthorized Public Deposits
Specifies the suspension of prescription during opposition, appeal, or judicial proceedings.
SU170033 · zh (Art. 11 Abs. 3 VStrR)
Gambling Act Violation: Unlicensed Gaming Machine, Error of Law, and Statute of Limitations
Although extensively discussed regarding prescription (Verjährung), this specific article is not explicitly cited in the final orders.
A-2078/2016 (art. 11 cpv. 2 DPA)
Tax Assessment Upheld: Inadmissible Appeal, Disguised Profit Distribution
Relates to offenses like tax evasion and their prescription periods.
A-2078/2016 (art. 11 cpv. 2 DPA)
Tax Assessment Upheld: Inadmissible Appeal, Disguised Profit Distribution
Relates to the prescription of actions and penalties for administrative offenses.
A-2078/2016 (art. 11 cpv. 2 DPA)
Tax Assessment Upheld: Inadmissible Appeal, Disguised Profit Distribution
Specifies that the obligation to pay or repay does not become time-barred as long as the criminal prosecution or the execution of the penalty is not time-barred.
A-2078/2016 (art. 11 cpv. 3 DPA)
Tax Assessment Upheld: Inadmissible Appeal, Disguised Profit Distribution
Provides for the suspension of the statute of limitations during appeal proceedings.
A-2078/2016 (art. 11 cpv. 4 DPA)
Tax Assessment Upheld: Inadmissible Appeal, Disguised Profit Distribution
Determines the 7-year statute of limitations for tax evasion, applicable to the case.
A-2078/2016 (art. 11 cpv. 4 DPA)
Tax Assessment Upheld: Inadmissible Appeal, Disguised Profit Distribution
Specifies the statute of limitations for offenses under administrative criminal law.
SK.2015.23 (Art. 11 Abs. 3 VStrR)
Company Director Fined for Unlicensed Investment Operations
This article is applied to establish that the statute of limitations was suspended during the administrative court proceedings.
A-6613/2011 (Art. 11 Abs. 2 VStrR)
Contract Distillery Not Primary Tax Debtor, Alcohol Tax Reduced
Applied to determine the seven-year statute of limitations for tax evasion or endangerment.