640.100 LTStGLF

CH-TI

Art. 269 LT Legge tributaria (LT)

LT

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Art. 269 LT

1 Chiunque per commettere una sottrazione d’imposta ai sensi degli articoli 258-260, fa uso, a scopo di inganno, di documenti falsi, alterati o contenutisticamente inesatti, quali libri contabili, bilanci, conti economici o certificati di salario e altre attestazioni di terzi, è punito con la pena detentiva fino a tre anni o con la pena pecuniaria. Oltre alla pena condizionalmente sospesa il giudice può infliggere una multa sino a 10 000 franchi. [408]

2 E’ riservata la pena per sottrazione d’imposta.

3 In caso di autodenuncia ai sensi degli articoli 258 capoverso 3 o 265 a capoverso 1, si prescinde dall’aprire un procedimento penale per tutti gli altri reati commessi allo scopo della sottrazione d’imposta di cui si tratta. La presente disposizione è applicabile anche ai casi di cui agli articoli 260 capoverso 3 e 265a capoversi 3 e 4. [409]

[408] Cpv. modificato dalla L 8.11.2016; in vigore dal 1.1.2017 - BU 2016, 528; precedente modifica: BU 2007, 20.

[409] Cpv. introdotto dalla L 2.12.2008; in vigore dal 1.1.2010 - BU 2009, 42.

← Art. 268 LT Legge tributaria (LT) Art. 270 LT →

Decisioni giudiziarie che applicano questa disposizione (11)

17.2021.22 · ti (art. 269 cpv. 1 LT/TI)

Appellate Review of Fraud, Forgery, and Traffic Offenses; Convictions Partially Upheld and Penalty Mitigated.

AP1 è dichiarato colpevole di frode fiscale (reato complementare alla frode fiscale federale), sanzionato da questa norma.

72.2013.5 · ti (art. 269 LT)

Aggravated Money Laundering, Forgery, and Tax Fraud Conviction

Cited in the reasoning section listing applicable provisions, relevant to the tax fraud charges.

17.2010.33 · ti (art. 269 cpv. 1 LT)

Construction Negligence and Tax Fraud Convictions Upheld; Partial Acquittal Overturned

PI 4 was declared guilty of tax fraud under this article in the operative part of the decision.

60.2005.114 · ti (Art. 269 LT)

Prosecutor's Charge Extension Challenge Upheld in Part

Although the appeal concerning the charge under this provision was accepted (annulled), the provision itself is listed in the preamble governing the decision.

60.2005.114 · ti (Art. 269 LT)

Prosecutor's Charge Extension Challenge Upheld in Part

This provision relates to the charge of tax fraud, the extension of which was annulled in order 1.

60.2005.114 · ti (art. 269 LT)

Prosecutor's Charge Extension Challenge Upheld in Part

This provision, although cited in the final order preamble, was the subject of the partially accepted appeal, leading to the annulment of the extension of the accusation related to it.

17.2010.33 · ti (art. 269 cpv. 1 LT)

Negligent Safety Violation Causing Grievous Bodily Harm and Attempted Tax Fraud Involving Fiduciary Misrepresentation

PI 4 was found guilty of tax fraud in violation of this article in the dispositive order.

17.2021.22 · ti (art. 269 cpv. 1 LT/TI)

State v. Defendant (Financial Crimes, Tax Fraud, False Testimony, Traffic Violations)

AP1 was declared guilty of repeated fiscal fraud based on this article in the dispositive (Point 1.1, implicitly via the reference to LTributaria in the reasoning for 1.1).

60.2004.17 · ti (Art. 269 LT)

Plaintiff's Appeal Against Non-Prosecution for Tax Fraud Dismissed Due to Lack of Standing

Cited in the reasoning regarding the definition of tax fraud, which was the underlying subject matter but not the basis for the final order.

60.2005.114 · ti (Art. 269 LT)

Appeal Regarding Expansion of Criminal Charges in Multi-Count Case

The appeal was partially accepted, annulling the extension of the charge for tax fraud (Art. 269 LT), indicating this provision was central to the substantive ruling regarding this specific charge.

60.2018.206 · ti (Art. 269 LT)

Challenge to Seizure of Corporate Account Over Suspected Embezzlement and Tax Fraud

Referred to in the reasoning regarding potential charges, but not cited in the dispositive orders.