Generate a structured brief — facts, issues, held, reasoning, and significance — for this case in seconds. Or browse the verbatim judgment via the source links below.
Cet arrêt peut subir des retouches de forme avant la parution dans sa version définitive dans le Recueil des arrêts et décisions , 1997, édité par Carl Heymanns Verlag KG (Luxemburger Straße 449, D-50939 Cologne) qui se charge aussi de le diffuser, en collaboration, pour certains pays, avec les agents de vente dont la liste figure au verso.
The present judgment is subject to editorial revision before its reproduction in final form in the Reports of Judgments and Decisions for 1997. These reports are obtainable from the publisher Carl Heymanns Verlag KG (Luxemburger Straße 449, D-50939 Köln), who will also arrange for their distribution in association with the agents for certain countries as listed overleaf.
Switzerland – imposition of criminal sanction on heirs for tax evasion committed by deceased (Article 130 § 1 of the Ordinance on Direct Federal Tax)
Nature and severity of the penalty risked: fines were not inconsiderable and might have been four times as large.
Nature of the offence: tax legislation lays down certain requirements, to which it attaches penalties in the event of non-compliance – penalties not intended as pecuniary compensation for damage but essentially punitive and deterrent in nature.
Auto-extracted from BAILII. Full structured brief in progress — the source links below give you the verbatim judgment in the meantime.
Multiple official and mirror sources — pick whichever loads cleanly on your network.
Common Room
0 comments · About the Common Room →
No comments yet — start the discussion.
Voted-best comments help future students and feed Caselaw's AI study tools.