Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/103972

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.

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.