Tax Administrative Assistance Act (TAAA)
Inserted by the Annex to the Federal Decree of 18 Dec. 2015 on the Approval and Implementation of the Convention of the Council of Europe and the OECD on Mutual Administrative Assistance in Tax Matters, in force since 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).
English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
Art. 22j Infringements of official orders
If the person concerned or the information holder wilfully fails to comply with an enforceable ruling to produce information in accordance with Articles 9 or 10 issued by the FTA and referring to the penalties under this provision, they shall be liable to a fine not exceeding 10,000 francs.
Art. 22k Violation of the ban on providing information
Any person who wilfully or negligently violates the ban on providing information under Article 21a paragraph 3 shall be liable to a fine not exceeding 10,000 francs.
Art. 22l Procedure
1 The prosecution and adjudication of offences under this Act are governed by the Federal Act of 22 March 1974 on the Administrative Criminal Law. 2 The prosecuting and adjudicating authority is the FTA.
Para. 1 — SR 313.0