Art. 70 Loi sur les contributions directes (LCdir), du 21 mars 2000 - Règle

BVGE-2023-III-1 (Art. 70 Abs. 2 und Abs. 3 ZG)

Scout Liable for Customs Duties on Smuggled Goods

This provision defines who is liable for customs duties, including those who bring goods across the border or have them brought across, and serves as the basis for determining the applicant's liability.

A-1006/2024 (Art. 70 Abs. 2 ZG)

Company and Employee Liable for Unpaid Import Duties and VAT on Illegally Imported Meat

Identifies the scope of persons liable for customs duties, including those who have goods brought across the customs border or have them brought across.

A-1006/2024 (Art. 70 Abs. 3 ZG)

Company and Employee Liable for Unpaid Import Duties and VAT on Illegally Imported Meat

Establishes joint and several liability for customs duties among liable persons.

A-1005/2024 (Art. 70 ZG)

Switzerland v. Uncustomed Goods Importer

This provision was used to identify the appellant as a liable party for customs duties.

A-1069/2024 (Art. 70 Abs. 1 ZG)

Customs Duties and VAT Liability for Low-Priced Imported Meat

Cited as the basis for the obligation to pay customs duties.

A-1069/2024 (Art. 70 Abs. 2 ZG)

Customs Duties and VAT Liability for Low-Priced Imported Meat

Cited to define the scope of persons liable for customs duties.

A-1069/2024 (Art. 70 Abs. 3 ZG)

Customs Duties and VAT Liability for Low-Priced Imported Meat

Cited regarding solidarity liability for customs debts and recourse under the Code of Obligations.

A-1069/2024 (Art. 70 Abs. 6 ZG)

Customs Duties and VAT Liability for Low-Priced Imported Meat

Mentioned in relation to potential liability of former responsible persons, shareholders, and managing directors.

A-791/2024 (Art. 70 ZG)

Butcher Shop Liable for Unpaid Import Duties on Suspect Meat Purchases

Determines who is liable for customs duties and establishes joint and several liability.

A-3536/2025 (Art. 70 Abs. 2 Bst. a ZG)

Customs Authority Upheld on Undeclared Tobacco Imports and Joint Liability

Cited as the legal basis for qualifying the appellant as a principal and thus a customs debtor.

A-4789/2021 (Art. 70 cpv. 2 LD)

Company Liable for Customs Duties on Car Advertised for Sale

Identifies the persons subject to customs duties.

A-2724/2021 (Art. 70 LD)

Swiss Court Holds Car Rental Company Liable for Unpaid Import Duties

Determines the customs debtors liable for the customs debt.

A-5247/2023 (Art. 70 Abs. 2 Bst. a ZG)

Customs Duties on Undeclared Meat: Company and Director Jointly Liable

Used to qualify both the individual and the company as customs debtors for the unpaid duties.

A-1836/2021 (Art. 70 cpv. 2 LD)

Swiss Customs Duties and VAT Liability for Watch Importer

Applied in conjunction with Art. 12 cpv. 2 DPA to hold the appellant liable as a 'mandant' for customs duties.

A-866/2021 (Art. 70 al. 2 LD)

Import Duties on Undeclared Archaeological Objects Upheld

Defines who is indebted for customs debt, and consequently, for VAT on imports.