642.21
VSTGLIALIP
CH
CH
Art. 61 Bundesgesetz vom 13. Oktober 1965 über die Verrechnungssteuer (VStG)
VStG; Vierter Abschnitt: Strafbestimmungen; A. Widerhandlungen; I. Hinterziehung
Art. 61 VStG
Wer vorsätzlich oder fahrlässig, zum eigenen oder zum Vorteil eines andern: a. dem Bunde Verrechnungssteuern vorenthält, b. die Pflicht zur Meldung einer steuerbaren Leistung (Art. 19 und 20) nicht erfüllt oder eine unwahre Meldung erstattet, c. eine ungerechtfertigte Rückerstattung der Verrechnungssteuer oder einen andern unrechtmässigen Steuervorteil erwirkt, wird, sofern nicht die Strafbestimmung von Artikel 14 des Verwaltungsstrafrechtsgesetzes vom 22. März 1974 zutrifft, wegen Hinterziehung mit Busse bis zu 30 000 Franken oder, sofern dies einen höheren Betrag ergibt, bis zum Dreifachen der hinterzogenen Steuer oder des unrechtmässigen Vorteils bestraft.
Gerichtsentscheide zu dieser Bestimmung (30)
A-5250/2025 (Art. 61 Bst. a VStG)
Shareholder Liable for Withholding Tax on Dividend Distributions and De Facto Liquidation
Cited as the basis for the objective tax evasion offense, which is a prerequisite for applying Art. 12 Abs. 2 VStrR.
BE.2025.45 (Art. 61 lit. a VStG)
Tax Administration v. Bank Secrecy: Tax Evasion Investigation Authorized
This provision is cited as the basis for the suspicion of tax evasion, which is the underlying reason for the investigation and the request for unsealing.
BE.2021.16C (art. 61 let. a LIA)
Tax Investigation Documents Unsealing
Cited as a potential offense related to the administrative criminal procedure.
S2 2023 33 · zg (Art. 61 lit. a VStG)
Tax Administration v. Acquittal on Withholding Tax Evasion
The court upheld the acquittal of the defendant regarding the intentional and subsidiary negligent tax evasion under this provision.
BE.2021.15B (art. 61 let. a LIA)
Court Lifts Seal on Tax Evasion Investigation Documents
This article concerns tax evasion, an offense under administrative criminal proceedings by the AFC.
BE.2022.13 (Art. 61 lit. a VStG)
Federal Tax Administration v. Unsealing of Documents in Tax Evasion Investigation
Cited as a potential basis for the suspicion of withholding withholding tax, justifying the search and unsealing of documents.
S 2021 31 · zg (Art. 61 lit. a VStG)
Federal Tax Administration v. Tax Evasion Statute of Limitations
Cited in Dispositive 1 as the criminal provision on which the Defendant was previously convicted and regarding which the appeal decision had an effect on the legal consequence (guilty finding).
BE.2019.14 (Art. 61 lit. a VStG)
Federal Criminal Court Ruling on Sealing Tax Evasion Investigation Data
Cited as the legal basis for the suspicion of withholding withholding tax.
A-479/2021 (Art. 61 Bst. a VStG)
Hidden Profit Distributions Tax Liability
Establishes the offense of withholding tax evasion, which is a prerequisite for the obligation to pay tax under Art. 12 VStrR.
Jug.2021.175 · vd (art. 61 LIA)
Tax Fraud Conviction Upheld Despite Ne Bis In Idem and Statute of Limitations Claims
This article related to tax evasion is cited in the basis for the judgment, although the conviction was based on Art. 14 DPA (which supersedes it in cases of fraud).
BV.2020.31 (Art. 61 lit. a VStG)
Federal Criminal Court Upholds Property Seizure in Tax Evasion Probe
Cited as the basis for the suspicion of tax evasion, which is relevant for the seizure.
P1 18 77 · vs (art. 61 LIA)
Tax Fraud and Contribution Fraud Conviction Upheld Despite *Ne Bis In Idem* Challenge
Used in order 2 to establish the conviction for fraud in contribution matters, referencing the relevant provision for withholding tax evasion.
P/9003/2019 · ge (art. 61 let. a LIA)
Tax Evasion via Fictitious Royalties: Conviction Upheld
The core ruling confirms the appellant's conviction for intentional tax evasion under this article.
S2 19 81 · vs (Art. 61 Abs. 1 li. a ATSG)
Occupational Disease Recurrence Appeal Dismissed; Insurer Sanctioned for Poor File Management
Imposed court costs on the respondent due to significant extra effort caused by poor file management.
KGVS S2 19 81 · vs (Art. 61 Abs. 1 li. a ATSG)
Appeal Dismissed for Denied Recurrence Coverage of Occupational Tenosynovitis
Cited as the basis for imposing procedural costs on the respondent due to excessive workload caused by poor file management.