Application of the Cumulation Principle in Cases of Value-Added Tax Evasion in Concurrent Offences within the Jurisdiction of the Federal Customs Administration

Facts

The Federal Customs Administration (FCA) imposed a fine of CHF 4,000,000 on A. due to multiple completed and multiple attempted import tax evasion. A. filed an objection against the criminal order. The District Court of Bülach convicted A. of multiple tax evasion and imposed a fine of CHF 4,000,000. A. appealed against this judgment, and the FCA filed a cross-appeal. The High Court of the Canton of Zurich confirmed the first-instance convictions and sentenced A. to a fine of CHF 2,503,000.

Considerations

The Federal Supreme Court decided that in the law on value-added tax offences, the Asperation Principle pursuant to Art. 49 SCC only applies in the cases regulated in Art. 101 paras. 4 and 5 VATA. For offences committed in concurrent offences, i.e. by failing to declare goods upon their import into Switzerland at different times or in different…