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Art. 104 Loi sur les contributions directes (LCdir), du 21 mars 2000

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Art. 104 Loi sur les contributions directes (LCdir), du 21 mars 2000

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← Art. 103 Loi sur les contributions directes (LCdir), du 21 mars 2000 Objet de la loi Art. 105 Loi sur les contributions directes (LCdir), du 21 mars 2000 →

Décisions judiciaires appliquant cette disposition (9)

BV.2025.43 (art. 104 cpv. 4 LD)

Cash Seizure Upheld Despite Delay in Proceedings

Cited as the legal basis for independent confiscation and to justify the duration of the seizure.

BG.2024.36 (Art. 104 Abs. 1 ZG)

Jurisdiction over Drug Offense on Moving Train: Canton of Zurich Declared Competent

Cited to describe the powers of the Federal Customs Administration (BAZG) to temporarily secure items.

BV.2020.42 (Art. 104 cpv. 4 LD)

Confiscation of Drug-Tainted Cash Moots Appeal, But Legal Costs Awarded

Used as the basis for the confiscation of the appellants' assets, which made the appeal moot.

BVGE-2018-I-1 (Art. 104 al. 4 ZG)

Federal Administrative Court Lacks Jurisdiction Over Provisional Asset Seizure to Forfeiture Challenges

This provision grants the customs administration the authority to order the independent confiscation of assets, which is the subject of the dispute.

A-1844/2015 (Art. 104 LD)

Court Rules Customs Confiscation Nullified by Criminal Seizure

Cited as the legal basis for the initial seizure of the vehicle and banknotes by the AFD.

A-5255/2014 (Art. 104 Abs. 2 ZG)

Unlawful Seizure and Destruction of Currency with Traces of Cocaine

Cited as the basis for the lower authority's decision to confiscate and destroy the money.

A-5258/2014 (Art. 104 Abs. 2 ZG)

Swiss Court Orders Return of Seized Cash Due to Lack of Statutory Basis for Destruction

Cited as the legal basis for the confiscation of assets that are likely to be confiscated.

BVGE-2015-34 (Art. 104 Abs. 2 ZG)

Customs Cannot Destroy Declared Cocaine-Contaminated Cash Without Sufficient Legal Basis

Cited by the respondent authority as a basis for confiscation and destruction, but ultimately not sufficient on its own without a proper legal ground for destruction.

TPF 2022 127 (Art. 104 Abs. 4 ZG)

Confiscation Order Annulled Due to Lack of Reasoning

Cited as the basis for initiating an independent confiscation procedure.