811.1 STG

CH-SG

Art. 262 Steuergesetz (StG) - 6. Strafbefehl

VIERTER TEIL: STEUERSTRAFRECHT - Erster Abschnitt: Verletzung von Verfahrenspflichten und Steuerhinterziehung - II. Strafverfahren

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Art. 262 StG · 6. Strafbefehl

1. Der Strafbefehl bezeichnet den Angeschuldigten, die dem Angeschuldigten zur Last gelegte Handlung, die angewendeten Gesetzesbestimmungen, die Beweismittel, die Strafe und weist auf die Möglichkeit der Einsprache sowie die Folgen der Unterlassung hin. Zudem werden Kosten berechnet.

2. Der Strafbefehl wird kurz begründet.

← Art. 261 StG Steuergesetz (StG) - Steuerhoheiten und Steuerarten a) Staat Art. 263 StG →

Gerichtsentscheide zu dieser Bestimmung (7)

I.1.2014.80 · sg (Art. 262 Abs. 1 StG)

Attempted Tax Evasion Based on Unreported Restaurant Income

This provision, detailing the requirements for a penalty order (Strafbefehl), was cited in the reasoning concerning the appellant's claim of a procedural defect (Anklagegrundsatz) but was not directly used in the final orders.

I.1.2014.80 · sg (Art. 262 Abs. 1 StG)

Administrative Appeals Commission Upholds Attempted Tax Evasion Conviction for Undisclosed Income

This article was cited to confirm that the formal requirements of the penalty order (which served as the indictment) were met.

B.2011.179 · sg (Art. 262 StG)

Tax Evasion Acquittal Due to Insufficient Proof and Procedural Safeguards

Cited in the reasoning when discussing the requirements for a penalty order (Strafbefehl) which served as the indictment.

I.1.2010.74 · sg (Art. 262 Abs. 1 Satz 2 StG)

Football Coach Tax Evasion Penalty Determination

Used to justify charging the costs of the investigation procedure to the defendant.

I.1.2010.74 · sg (Art. 262 Abs. 1 Satz 2 StG)

Football Coach Tax Evasion Penalty Reduction

This provision was cited as the basis for calculating costs for the investigation proceedings.

B.2005.96 · sg (Art. 262 Abs. 1 StG)

Tax Evasion Penalty Upheld Despite Procedural Flaws in Initial Investigation

Cited in the final order (1.c) as the basis for imposing the costs of the investigation procedure on the respondent.

B.2005.96 · sg (Art. 262 Abs. 1 StG)

Voluntary Disclosure Insufficient for Reduced Penalty in Partial Income Revelation Case

Cited in order 1.c. to confirm the appellant must bear the costs of the investigation proceedings.