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Art. 124 Zollgesetz (ZG) - Erschwerende Umstände

ZG; 8. Titel: Strafbestimmungen
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Art. 124 ZG · Erschwerende Umstände

Als erschwerende Umstände gelten: a. das Anwerben einer oder mehrerer Personen für eine Zollwiderhandlung; b. das gewerbs- oder gewohnheitsmässige Verüben von Zollwiderhandlungen.

← Art. 123 ZG Zollgesetz (ZG) - Gegenstand Art. 125 ZG →

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Gerichtsentscheide zu dieser Bestimmung (10)

BE.2024.9 (Art. 124 ZG)
Customs Authority v. Defendant (Mobile Phone Sealing and Unsealing)
Cited in the factual background as a potential violation of customs law concerning aggravating circumstances.
P/20653/2023 · ge (art. 118 al. 1 let. a et 3 en relation avec l'art. 124 let. b LD)
Qualified Customs and Tax Evasion Resulting in Expulsion
The defendant was declared guilty of intentional aggravated customs evasion.
BV.2023.16 (Art. 124 lit. b ZG)
Partial Upholding of Customs Seizure Complaint
Cited as a legal basis for considering commercial or habitual commission of customs violations.
P1 23 14 · vs (art. 118 al. 1 et 3 cum art. 124 let. b LD)
Customs and Tax Evasion with Expulsion Order
Cited in the final order (point 1) as the basis for finding the defendant guilty of aggravated customs evasion by profession or habit.
P/5964/2022 · ge (art. 118 al. 1 et 3 en relation avec les art. 124 et 7 LD, ainsi que l'art. 1 al. 1 LTaD)
Customs Evasion and Tax Evasion Statute of Limitations Appeal
Ground for conviction regarding qualified intentional customs evasion, applied to the remaining period after prescription.
P/16154/2022 · ge (art. 118 al. 1 let. a et art. 124 let. b LD)
Switzerland v. Defendant: Aggravated Customs and Tax Evasion
Used to declare the defendant guilty of qualified intentional customs evasion.
P/24832/2021 · ge (art. 118 al. 1 et 3 en relation avec l'art. 124 et 7 LD ainsi que l'art. 1 al. 1 LTaD)
Customs, Tax, and Duty Evasion with Waived Expulsion for Established Defendant
This provision forms the basis for the conviction regarding aggravated intentional customs evasion.
BE.2020.5 (Art. 124 lit. b ZG)
Customs Investigation: Phone Search Permitted Despite Privacy and Chain of Custody Claims
This provision is cited as a ground for the suspicion of habitual or commercial customs offenses.
RR.2017.85 (Art. 124 lit. b ZG)
Switzerland: German Request for Assistance on Undervalued Goods Upheld
Cited as a qualifying circumstance for customs fraud.
BH.2017.9 (Art. 118 Abs. 3 i.V.m. Art. 124 lit. b ZG)
Upholding Pre-Trial Detention Extension for Suspected Tax Violator
Cited to define the increased penalties for habitual or commercial customs duty evasion.