Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/29447

This text was translated from EN into Rumantsch Grischun.

Any person who wilfully or negligently evades payment or obstructs the collection of a tax in terms of Articles 35a, 35b or 35b or obtains for himself or another an unlawful tax advantage (exemption from or refund of tax) is liable to a fine not exceeding five times the amount of the tax that is evaded or the collection of which is obstructed, or of the advantage gained. If the amount of tax cannot be precisely quantified, it must be estimated. Any person who wilfully or negligently puts biogenic motor or thermal fuels into circulation without authorisation in terms of Article 35d or obtains authorisation by providing false, inaccurate or incomplete information is liable to a fine not exceeding 500 000 francs. Any attempt to commit an offence under paragraphs 1 and 2 is an offence. The Federal Office for Customs and Border Security (FOCBS) is the prosecuting and adjudicating authority. If any act is an offence in accordance with paragraphs 1 to 3 and at the same time another offence against federal legislation that must be judged by the FOCBS, the penalty carried by the more serious offence applies; this may be increased appropriately.Inserted by No I of the FA of 21 Dec. 1995, in force since 1 July 1997  (AS 1997 1155; BBl 1993 II 1445). Amended by No I 3 of the FA of 20 Dec. 2019 on the Extension of the Time Limit for Tax Relief for Natural Gas, Liquid Gas and Biogenic Fuels and on the Amendment of the Federal Act on the Reduction of CO2 Emissions, in force from 1 July 2020 to  31 Dec. 2023, extended to 31 Dec. 2024 (AS 2020 1269; 2022 262; BBl 2019 5679, 5813; 2021 2252, 2254). Amended by No I of the FA of 20 June 2003, in force since 1 Jan. 2004  (AS 2003 4215; BBl 2002 6464). Amended by No I 3 of the FA of 20 Dec. 2019 on the Extension of the Time Limit for Tax Relief for Natural Gas, Liquid Gas and Biogenic Fuels and on the Amendment of the Federal Act on the Reduction of CO2 Emissions, in force from 1 July 2020 to  31 Dec. 2023, extended to 31 Dec. 2024 (AS 2020 1269; 2022 262; BBl 2019 5679, 5813; 2021 2252, 2254). Amended by No I 3 of the FA of 20 Dec. 2019 on the Extension of the Time Limit for Tax Relief for Natural Gas, Liquid Gas and Biogenic Fuels and on the Amendment of the Federal Act on the Reduction of CO2 Emissions, in force from 1 July 2020 to  31 Dec. 2023, extended to 31 Dec. 2024 (AS 2020 1269; 2022 262; BBl 2019 5679, 5813; 2021 2252, 2254). Name in accordance with No I 31 of the Ordinance of 12 June 2020 on the Amendment of Legislation as a consequence of the Change to the Name of the Federal Customs Administration as part of its further Development, in force since 1 Jan. 2022 (AS 2020 2743).Amended by No I 3 of the FA of 20 Dec. 2019 on the Extension of the Time Limit for Tax Relief for Natural Gas, Liquid Gas and Biogenic Fuels and on the Amendment of the Federal Act on the Reduction of CO2 Emissions, in force from 1 July 2020 to 31 Dec. 2023, extended to 31 Dec. 2024 (AS 2020 1269; 2022 262; BBl 2019 5679, 5813; 2021 2252, 2254). Name in accordance with No I 31 of the Ordinance of 12 June 2020 on the Amendment of Legislation as a consequence of the Change to the Name of the Federal Customs Administration as part of its further Development, in force since 1 Jan. 2022 (AS 2020 2743).Inserted by the Annex to the FA of 21 March 2014 (AS 2016 2661; BBl 2013 5737 5783). Amended by No I 3 of the FA of 20 Dec. 2019 on the Extension of the Time Limit for Tax Relief for Natural Gas, Liquid Gas and Biogenic Fuels and on the Amendment of the Federal Act on the Reduction of CO2 Emissions, in force from 1 July 2020 to  31 Dec. 2023, extended to 31 Dec. 2024 (AS 2020 1269; 2022 262; BBl 2019 5679, 5813; 2021 2252, 2254).

Tgi che ometta u periclitescha intenziunadamain u per negligientscha ina taxa tenor ils artitgels 35a, 35b u 35b u tgi che obtegna intenziunadamain u per negligientscha in avantatg illegal areguard las taxas (liberaziun u restituziun da taxas) per sasez u per in auter, vegn chastià cun ina multa ch’è fin tschintg giadas pli gronda che la taxa omessa u periclitada u che l’avantatg obtegnì. Sche l’import da la taxa na po betg vegnir eruì exactamain en cifras, vegn el stimà. Tgi che metta en circulaziun intenziunadamain u per negligientscha carburants u combustibels biogens senza admissiun tenor l’artitgel 35d u tgi che obtegna intenziunadamain u per negligientscha in’admissiun tras indicaziuns faussas, incorrectas u incumplettas, vegn chastià cun ina multa fin 500 000 francs. L’emprova d’ina cuntravenziun tenor ils alineas 1 e 2 è chastiabla. L’Uffizi federal da la duana e da la segirezza dals cunfins (UDSC) è l’autoritad da persecuziun e da giudicament. Sch’ina acziun ademplescha il medem mument il causal d’ina cuntravenziun tenor ils alineas 1–3 e d’ina autra cuntravenziun cunter in decret federal che sto vegnir persequitada dal UDSC, vegn pronunzià il chasti ch’è previs per la cuntravenziun la pli greva; il chasti po vegnir augmentà commensuradamain.Integrà tras la cifra I da la LF dals 21 da dec. 1995, en vigur dapi il 1. da fan. 1997 (AS 1997 1155; BBl 1993 II 1445). Versiun tenor la cifra I 3 da la LF dals 20 da dec. 2019 davart la prolungaziun da la limitaziun temporara da las facilitaziuns fiscalas per gas natiral, per gas liquid e per carburants biogens e davart la midada da la Lescha federala davart la reducziun da las emissiuns da CO2, en vigur dal 1. da fan. 2020 fin ils 31 da dec. 2023, prolungà fin ils 31 da dec. 2024 (AS 2020 1269; 2022 262; BBl 2019 5679, 5813; 2021 2252, 2254). Versiun tenor la cifra I da la LF dals 20 da zer. 2003, en vigur dapi il 1. da schan. 2004 (AS 2003 4215; BBl 2002 6464). Versiun tenor la cifra I 3 da la LF dals 20 da dec. 2019 davart la prolungaziun da la limitaziun temporara da las facilitaziuns fiscalas per gas natiral, per gas liquid e per carburants biogens e davart la midada da la Lescha federala davart la reducziun da las emissiuns da CO2, en vigur dal 1. da fan. 2020 fin ils 31 da dec. 2023, prolungà fin ils 31 da dec. 2024 (AS 2020 1269; 2022 262; BBl 2019 5679, 5813; 2021 2252, 2254). Versiun tenor la cifra I 3 da la LF dals 20 da dec. 2019 davart la prolungaziun da la limitaziun temporara da las facilitaziuns fiscalas per gas natiral, per gas liquid e per carburants biogens e davart la midada da la Lescha federala davart la reducziun da las emissiuns da CO2, en vigur dal 1. da fan. 2020 fin ils 31 da dec. 2023, prolungà fin ils 31 da dec. 2024 (AS 2020 1269; 2022 262; BBl 2019 5679, 5813; 2021 2252, 2254). Expressiun tenor la cifra I 31 da l’O dals 12 da zer. 2020 davart l’adattaziun da leschas en consequenza da la midada da la designaziun da l’Administraziun federala da duana en il rom da ses ulteriur svilup, en vigur dapi il 1. da schan. 2022 (AS 2020 2743).Versiun tenor la cifra I 3 da la LF dals 20 da dec. 2019 davart la prolungaziun da la limitaziun temporara da las facilitaziuns fiscalas per gas natiral, per gas liquid e per carburants biogens e davart la midada da la Lescha federala davart la reducziun da las emissiuns da CO2, en vigur dal 1. da fan. 2020 fin ils 31 da dec. 2023, prolungà fin ils 31 da dec. 2024 (AS 2020 1269; 2022 262; BBl 2019 5679, 5813; 2021 2252, 2254). Expressiun tenor la cifra I 31 da l’O dals 12 da zer. 2020 davart l’adattaziun da leschas en consequenza da la midada da la designaziun da l’Administraziun federala da duana en il rom da ses ulteriur svilup, en vigur dapi il 1. da schan. 2022 (AS 2020 2743). Integrà tras l’agiunta da la LF dals 21 da mars 2014 (AS 2016 2661; BBl 2013 5737, 5783). Versiun tenor la cifra I 3 da la LF dals 20 da dec. 2019 davart la prolungaziun da la limitaziun temporara da las facilitaziuns fiscalas per gas natiral, per gas liquid e per carburants biogens e davart la midada da la Lescha federala davart la reducziun da las emissiuns da CO2, en vigur dal 1. da fan. 2020 fin ils 31 da dec. 2023, prolungà fin ils 31 da dec. 2024 (AS 2020 1269; 2022 262; BBl 2019 5679, 5813; 2021 2252, 2254).