641.20
MWSTGLTVALIVA
CH
CH
Art. 97 Bundesgesetz vom 12. Juni 2009 über die Mehrwertsteuer (MWSTG) - Strafzumessung und qualifizierte Steuerhinterziehung
MWSTG; 6. Titel: Strafbestimmungen
Art. 97 MWSTG · Strafzumessung und qualifizierte Steuerhinterziehung
Die Busse wird in Anwendung von Artikel 106 Absatz 3 des Strafgesetzbuches (StGB) bemessen; dabei kann Artikel 34 StGB sinngemäss herangezogen werden. Sofern der durch die Tat erzielte Steuervorteil höher ist als die Strafdrohung, kann die Busse bei vorsätzlicher Begehung bis zum Doppelten des Steuervorteils erhöht werden.
Bei erschwerenden Umständen wird das Höchstmass der angedrohten Busse um die Hälfte erhöht. Zugleich kann auf eine Freiheitsstrafe von bis zu zwei Jahren erkannt werden. Als erschwerende Umstände gelten: a. das Anwerben einer oder mehrerer Personen für eine Widerhandlung gegen das Mehrwertsteuerrecht; b. das gewerbsmässige Verüben von Widerhandlungen gegen das Mehrwertsteuerrecht.
Gerichtsentscheide zu dieser Bestimmung (11)
BV.2023.16 (Art. 97 Abs. 2 lit. b MWSTG)
Partial Upholding of Customs Seizure Complaint
Cited as a legal basis for considering commercial commission of value-added tax law violations.
SK 2021 23 · be (Art. 97 Abs. 1 MWSTG)
Negligent Customs and Import Tax Evasion by Company Director
Cited in conjunction with other articles establishing the penalty for import tax evasion.
RR.2019.215 (Art. 97 Abs. 2 lit. b MWSTG)
Germany v. Switzerland: Tax Evasion Assistance and Bank Secrecy
Cited in relation to the possibility of the offense being considered habitual/commercial.
BH.2017.9 (Art. 96 Abs. 4 lit. a i.V.m. Art. 97 Abs. 2 lit. b MWSTG)
Upholding Pre-Trial Detention Extension for Suspected Tax Violator
Cited to define the penalty for tax evasion regarding VAT, including imprisonment.
RR.2016.148 (Art. 96 Abs. 1 lit. a i.V.m. Art. 97 Abs. 2 lit. b MWSTG)
Switzerland v. Germany: VAT Evasion Extradition Upheld
Used to establish that the described conduct constitutes qualified tax evasion, which is an extraditable offense.
RR.2014.316 (Art. 97 cpv. 2 LIVA)
Extradition to Italy Upheld Despite Signature, Legal Equivalence, and Prison Condition Challenges
Aggravated tax evasion offenses for which extradition can be granted.
RR.2013.181 (Art. 97 Abs. 2 lit. b MWSTG)
Switzerland v. Germany: Tax Evasion Extradition Upheld
Cited as the relevant Swiss legal provision for qualified VAT fraud involving commercial intent, forming the basis for dual criminality and establishing a potential prison sentence of up to two years.
RR.2010.262 (Art. 96 Abs. 1 i.V.m. Art. 97 Abs. 2 MWSTG)
Swiss Court Partially Upholds Appeal on International Evidence Handover for VAT Fraud Investigation
Used to establish that the facts presented in the request could, at first glance, be subsumed under the offense of qualified tax evasion under Swiss law, thus fulfilling the double criminality requirement.
RR.2010.69 (Art. 96 Abs. 1 lit. a i.V.m. Art. 97 Abs. 2 MWSTG)
Switzerland Denies German Tax Evasion Assistance Due to Insufficient Evidence
This provision was referenced to establish that qualified tax evasion under the Swiss VAT law is a type of indirect fiscal offense for which legal assistance is generally available.
RR.2010.95 (Art. 96 Abs. 1 i.V.m. Art. 97 Abs. 2 MWSTG)
Germany v. Extradition for Tax and Criminal Organization Offenses
This provision defines qualified tax evasion under Swiss law, which was used to assess if the acts described in the extradition request were punishable under Swiss law, thus fulfilling the dual criminality requirement.
TPF 2015 110 (Art. 97 Abs. 2 lit. b MWSTG)
Specialty Reservation for Direct Tax Fraud in International Legal Assistance
Cited to establish that the conduct could be considered habitual tax evasion.