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Art. 22l – Procedure

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Art. 22l

Procedure

1

The prosecution and adjudication of offences under this Act are governed by the Federal Act of 22 March 197454 on the Administrative Criminal Law.

2

The prosecuting and adjudicating authority is the FTA.

  1. 54 SR 313.0
Legal act context
SR 651.1 · TAAA · Federal act · Federal Act of 28 September 2012 on International Administrative Assistance in Tax Matters (Tax Administrative Assistance Act, TAAA)
Structure path
Chapter 5 Criminal Provisions
Language
English (en)
Data status
2023-09-01

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