Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/37059

This text was translated from EN into Rumantsch Grischun.

Unless Articles 14 to 16 of the Federal Act of 22 March 1974 on Administrative Criminal Law (ACLA) apply, a fine not exceeding 250,000 francs shall be imposed on any person who wilfully, for their own benefit or the benefit of another person:a. commits tax evasion by:1. failing to fulfil their obligation to levy the one-off payment, final withholding tax or tax finality payment, or2. failing to transfer the one-off payments, final withholding taxes or tax finality payments to the FTA;b. breaches their disclosure obligations in accordance with Article 6 or 16. Where such an offence is committed through negligence, a fine not exceeding 100,000 francs shall be imposed. SR 313.0

Premess ch’ils artitgels 14–16 da la Lescha federala dals 22 da mars 1974 davart il dretg penal administrativ (DPA) na sajan betg applitgabels, vegn chastià cun ina multa fin a 250 000 francs, tgi che fa intenziunadamain per l’agen avantatg u per l’avantatg d’ina autra persuna il suandant:a. commetta in’omissiun:1. violond l’obligaziun d’incassar il pajament unic, la taglia indemnisanta u il pajament d’indemnisaziuns, u2. tralaschond da transferir ils pajaments unics, las taglias indemnisantas u ils pajaments d’indemnisaziuns a la AFT;b. violescha l’obligaziun d’annunzia tenor l’artitgel 6 u 16. Sche l’act chastiabel vegn commess per negligientscha, importa la multa fin a 100 000 francs. SR 313.0