Facts
The appellant B. was fined CHF 240 by the District Judge of Reiat for an infringement of the Value Added Tax Ordinance. The High Court of the Canton of Schaffhausen dismissed his appeal against nullity. B. then filed a complaint with the Federal Supreme Court.Considerations
1. The Federal Supreme Court found that the penal provision in Art. 77 VATO meets the principle of legality, as it only involves a fine and not a custodial sentence. 2. In the electronic customs procedure, which is based on an agreement between company T. and the Customs Administration, the customs declaration is only subject to a plausibility check by the computer system. Compared to the ordinary customs procedure with a formal review of the declaration, this leads to an expansion of the criminal liability of the declarant. However, the Federal Supreme Court considered this expansion to be supported by the Customs Act, and in particular Art. 72a CustA, as the electronic procedure represents a restriction of controls, which is offset by the increased responsibility of the declarant. 3. The Federal Supreme Court considered the objective elements of Art. 77 VATO to be fulfilled, as a misrepresentation of the value of the goods regularly poses an…