642.1
STGLF
CH-VS
CH-VS
Art. 204 Loi fiscale (LF) - b) Tentative
Dispositions pénales
Art. 204 LF · b) Tentative
1. Celui qui, intentionnellement, tente de se soustraire à l'impôt, au sens de l'article 203, est puni de l'amende.
2. L'amende est fixée aux deux tiers de la peine qui serait infligée, si la soustraction avait été consommée.
Décisions judiciaires appliquant cette disposition (4)
F3 24 5 · vs (Art. 204 Abs. 3 StG)
Attempted Tax Evasion Penalty Upheld Despite Claim of Ignorance
Cited in the reasoning regarding the basis for the rule fine (Busse) applied in attempted tax evasion.
F3 24 7 · vs (art. 204 al. 1 et 2 LF)
Taxpayers' Appeal Against Attempted Tax Evasion Conviction Dismissed
Cited to show that the cantonal and communal tax provisions on attempted tax evasion are equivalent to the LIFD provisions.
FI 19 2 · vs (Art. 204 al. 1 LF)
Tax Evasion Appeal Regarding Vehicle Expenses and Undeclared Rent
Provision establishing the penalty for attempted tax evasion, the subject of the decision.
FI 19 2 · vs (Art. 204 al. 2 LF)
Tax Evasion Appeal Regarding Vehicle Expenses and Undeclared Rent
Provision determining that the fine for attempted evasion is set at two-thirds of the penalty that would have been imposed if the evasion had been completed.