fiscal offence

The position is much more uncomfortable when one applies it to fiscal offences.

Tax authorities have a duty to report fiscal offences and suspicious transactions (related to money laundering).

Mutual legal assistance should not be refused on the grounds of bank secrecy or that the request involves a fiscal offence.

Whilst not applying to political offences, it does apply to fiscal offences.

Tax authorities are required to report suspected fiscal offences to law enforcement bodies and suspicious transactions to the FIU.

Accordingly, States Parties may not refuse a request for extradition or for mutual legal assistance on the sole ground that it concerns a fiscal offence.

Member states should pay special attention to tax or fiscal offences linked with organised crime and ensure that they are investigated and prosecuted in an effective manner.

Misdemeanours (such as fiscal offences, e.g. tax evasion) are therefore excluded from its scope. Likewise it excludes « own-funds » laundering.

An offence against a law relating to taxation, customs duties, foreign exchange control or any other revenue matter (fiscal offence), is an extraditable offence.

A detailed system of reporting tax and fiscal offences is in effect within the State Revenue Service (SRS).

The 1978 Additional Protocol (ETS 99) extended application of the Convention to fiscal offences.

Article 13 None of the offences set forth in article 2 shall be regarded, for the purposes of extradition or mutual legal assistance, as a fiscal offence.

Up until recently, Swiss law prohibited all support to foreign jurisdictions for the prosecution of fiscal offences, except to the U.S. under the terms of a 1973 agreement.

Harms, who is considered an expert in law regarding fiscal offences also works as a lecturer at the Ministry of Finance's Bundesfinanzakademie since 1990, and she held various other lectureships.

The Law on Liability of Collective Entities for Acts Prohibited under Penalty regulates in detail the issues related to corporate liability for criminal and fiscal offences.

In relation to fiscal offences, assistance may also be given if the acts or omissions constituting the offence amount to an offence of the same nature under the law of the Requested State.

The carrying out of provisions of the domestic laws of the Contracting State concerning taxes includes penal investigations with regard to fiscal offences relating to taxes covered by the Convention.

The examiners were advised that fiscal offences are also predicate offences, provided that the fiscal dues and relative administrative fine have not been previously paid, because such a payment extinguishes punishability for the offence.

A list of economic crimes includes cartel offences, fraudulent practices, computer crime, violation by a company of standards of security and health concerning employees, fraud to the detriment of creditors, unfair competition and fiscal offences.

The collective entity shall also be held liable under this Act if the person referred to in Art. 3 committed a fiscal offence: 1) against tax duties and the obligation to account for grants or subsidies, as defined in Arts.

When adjudicating the fine or forfeiture the court shall recognise any valid judgement pronouncing the collective entity secondarily liable to bear the fine or forfeiture ruled against the natural person referred to in Art. 3 for the fiscal offence identified in the Fiscal Penal Code.