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Commentaries: Art. 106 | Omnilex
Law
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Art. 106
Art. 105
Art. 107
Art. 106
641.20
VAT Act
Federal Act
Jan 1, 2010
Original source
The fines and costs imposed in the criminal proceedings in respect of tax offences are collected in accordance with Articles 86–90. Article 36 SCC
1
applies.
Prescription of the right to collect fines and costs are governed by Article 91.
Footnotes
SR
311.0
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VAT Act · Federal Act on Value Added Tax
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