Administrative criminal law

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Criminal financial, tax, customs and therapeutic products law

Administrative criminal law is a branch of criminal law governed by the Administrative Criminal Law Act (ACL).

Administrative criminal law concerns in particular the prosecution and judgment of violations of financial market law, tax law, customs law or the law on therapeutic products.

Administrative criminal law has its own rules of procedure, distinct from those of ordinary criminal law.

Thus, fines may amount to several hundred thousand Swiss francs, contrary to what is the case in ordinary criminal law, the duration of the statute of limitations will also be different and certain provisions will allow the company to be punished for offences committed by its employees when the investigation would involve disproportionate measures of investigation in relation to the penalty incurred.

The lawyers of Penalex Avocats SA advise you in the often complex and technical investigations of administrative criminal law.

Key points

  • Criminal tax law: violation of procedural obligations (174 LIFD), evasion of taxes (175 LIFD), concealment or diversion of estate assets in the inventory procedure (178 LIFD), use of forgeries (186 LIFD), misappropriation of withholding tax (187 LIFD)
  • Financial criminal law: Conducting business without authorization, recognition, approval or registration (44 FINMASA), false information (45 FINMASA), violation of the duties of authorised persons (46 FINMASA), auditing of annual accounts (47 FINMASA), failure to comply with FINMA decisions (48 FINMASA)
  • Customs criminal law: customs evasion (118 LD), customs endangerment (119 LD), prohibited trafficking (120 LD), customs concealment (121 LD), misappropriation of customs assets (122 LD), non-compliance with order requirements ()127 LD)
  • Criminal law on therapeutic products: offences (86 LPTh), contraventions (87 LPTh)