Swiss Criminal Code (SCC)

By Steph3
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In The Matter OfSwiss Criminal Code (SCC)
Exhibit A
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AS 2015 1389; BBl 2014 605

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.

Article 305bis does not apply to aggravated tax misdemeanours as defined in Article 305bis number 1bis that were committed before the amendment of 12 December 2014 comes into force.