642.11
DBGLIFD
CH
CH
Art. 191 Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG) - Verfahren gegen Täter, Gehilfen und Anstifter
DBG; Sechster Teil: Steuerstrafrecht; Dritter Titel: Besondere Untersuchungsmassnahmen der ESTV
Art. 191 DBG · Verfahren gegen Täter, Gehilfen und Anstifter
Das Verfahren gegenüber dem Täter, dem Gehilfen und dem Anstifter richtet sich nach den Artikeln 19–50 des Verwaltungsstrafrechtsgesetzes vom 22. März 1974 . Die vorläufige Festnahme nach Artikel 19 Absatz 3 des Verwaltungsstrafrechtsgesetzes ist ausgeschlossen.
Für die Auskunftspflicht gilt Artikel 126 Absatz 2 sinngemäss.
Gerichtsentscheide zu dieser Bestimmung (19)
BE.2024.24 (art. 191 al. 1 LIFD)
Federal Criminal Court lifts bank secrecy in tax evasion probe.
Cited as the basis for applying the DPA to AFC investigations for serious tax offenses.
BE.2024.25 (art. 191 al. 1 LIFD)
Federal Criminal Court Lifts Bank Seals in Tax Evasion Case
This provision indicates that procedures for suspected serious tax offenses are governed by the DPA.
BE.2021.16C (art. 191 al. 1 LIFD)
Tax Investigation Documents Unsealing
Cited as the legal basis for applying administrative criminal law procedures for serious tax offenses.
BE.2021.16B (art. 191 al. 1 LIFD)
Federal Tax Administration v. Company (Tax Fraud Investigation)
This provision indicates that the administrative criminal law procedure applies to investigations by the AFC for serious tax offenses, which is relevant to the context of the seizure of documents.
BE.2021.16A (art. 191 al. 1 LIFD)
Federal Criminal Court Denies Pre-Sorting of Seized Electronic Data
Cited as the procedural rule for fiscal criminal investigations conducted by the AFC.
BE.2019.9 (art. 191 al. 1 LIFD)
Federal Tax Administration v. Company: Seized Documents and Privilege Claims
Cited for the application of administrative penal law provisions in tax investigations.
BE.2019.6 (art. 191 al. 1 LIFD)
Federal Tax Administration v. Tax Evasion Suspects (Document Seizure)
Cited to establish that the administrative penal code provisions (DPA) apply to procedures against perpetrators of tax offenses.
BV.2018.12 (Art. 191 cpv. 1 LIFD)
Tax Authority's Property Seizure Upheld in Tax Evasion Case
Cited to establish that procedures for serious tax offenses are governed by articles 19-50 of the DPA.
BE.2017.17 (Art. 191 al. 1 LIFD)
Tax Authority Granted Access to Attorney's Digital Data Amidst Tax Evasion Probe
Cited to indicate that proceedings are governed by the DPA.
BE.2014.9 (Art. 191 LIFD)
Federal Tax Authority v. Bank on Diplomatic Immunity in Tax Evasion Case
Cited to explain the conditions for opening a special tax investigation and the applicable procedural rules, including searches under the DPA.
BV.2013.19 (Art. 191 Abs. 1 DBG)
Company Documents Seizure Upheld in Tax Fraud Investigation
Establishes that proceedings for suspicion of serious tax evasion are governed by specific articles of the VStrR.
BE.2011.5 (Art. 191 LIFD)
Federal Tax Administration v. Law Firm (Attorney-Client Privilege)
The court noted that the procedure against authors, accomplices and instigators is regulated by the DPA, and that a search of papers is one of the measures provided.
BE.2010.8 (art. 191 LIFD)
Federal Criminal Court Authorizes Lifting of Seizure Seals in Tax Investigation
This article regulates tax investigations and mentions that procedures are governed by the DPA, including search provisions.
BE.2010.17 (Art. 191 Abs. 1 DBG)
Tax Authority v. Company: Relevance of Seized Documents in Tax Evasion Investigation
Determines that proceedings for suspected serious tax evasion are governed by Arts. 19-50 VStrR.
BK.B.162.04 (Art. 191 e 192 cpv. 1 LIFD)
Tax Administration v. Banks (Bank Secrecy and Tax Evasion Investigation)
These provisions specify that investigations and measures against third parties are subject to the DPA, with certain exceptions.