313.0
VSTRRDPA
CH
CH
Art. 40 Bundesgesetz vom 22. März 1974 über das Verwaltungsstrafrecht (VStrR)
VStrR; Dritter Titel: Verwaltungsstrafverfahren; Zweiter Abschnitt: Untersuchung und Strafverfügung der Verwaltung; C. Einvernahmen, Auskünfte; II. Auskünfte
Art. 40 VStrR
Der untersuchende Beamte kann mündliche oder schriftliche Auskünfte einholen oder Auskunftspersonen einvernehmen; wer auf Grund des Zeugnisverweigerungsrechts die Aussage verweigern kann, ist vorher darauf aufmerksam zu machen.
Gerichtsentscheide zu dieser Bestimmung (7)
BV.2025.4 (art. 40 DPA)
Complaint against OFDF regarding VAT fraud investigation rejected
Cited in relation to the nature of oral information gathering and potential procedural irregularities.
BV.2024.3 (Art. 40 VStrR)
Customs Tax Investigation: Partial Appeal Success on Procedural Grounds
Cited in relation to the nature of questionnaires as statements or formal interrogations, and the rights of persons being questioned.
BV.2012.14 (Art. 40 VStrR)
Bank's Appeal Against Customs Order on Financial Records and Secrecy Obligation
Cited as a means for the investigating official to obtain information, but the appeal was declared moot.
BE.2005.10 (art. 40 DPA)
Tax Authorities' Document Request Upheld Despite Procedural Errors
Cited as the legal basis for the AFC's requests for information and documents from the bank, although the court ultimately determined that art. 50 DPA was the more applicable provision for document delivery.
BV.2006.37 (art. 40 DPA)
Tax Authority's Foreign Asset Seizure and Account Information Request Appeal
The request for information is considered connected to the seizure order, but the appellant lacks active standing to challenge it.
TPF 2006 280 (Art. 40 DPA)
Partial Ruling on Seizure of Foreign Bank Accounts in Tax Fraud Case
Cited in the context of the bank's obligation to provide information, and the holder's lack of standing to contest it.
TPF 2010 128 (Art. 40 VStrR)
Information Request Requirements Under Administrative Criminal Procedure Act
Cited as the legal basis for requesting written information from individuals, and its proper application requires informing the recipient of their role, rights, and obligations.