Arrêt de Chambre d'accusation, 21 octobre 1985
Conférencier | Publié |
Date de Résolution | 21 octobre 1985 |
Source | Chambre d'accusation |
Chapeau
111 IV 188
47. Urteil der Anklagekammer vom 21. Oktober 1985 i.S. B. gegen Eidgenössische Steuerverwaltung
Faits à partir de page 188
BGE 111 IV 188 S. 188
A.- Am 19. September 1985 erliess die Eidgenössische Steuerverwaltung (EStV) gegen B. einen Strafbescheid, mit welchem sie ihn gemäss Art. 6 VStrR zu einer Busse von Fr. 1000.-- verurteilte und ihm die Verfahrenskosten in Höhe von Fr. 26.-- auferlegte.
Gegen diesen Strafbescheid erhob B. am 13. Oktober 1985 bei der EStV Einsprache, und gleichzeitig legte er bei der Anklagekammer des Bundesgerichts Beschwerde ein.
Extrait des considérants:
Die Anklagekammer zieht in Erwägung:
1. Gegen den Strafbescheid der Verwaltung gibt es grundsätzlich keine Beschwerde an die Anklagekammer des Bundesgerichts, sondern einzig die Einsprache bei der Verwaltung (Art. 67 Abs. 1 und 68 Abs. 1 VStrR), die auf Antrag oder mit Zustimmung des Einsprechers als Begehren um gerichtliche Beurteilung behandelt werden kann (Art. 71 VStrR). Eine Ausnahme von der RegelBGE 111 IV 188 S. 189
besteht nur hinsichtlich des Kostenerkenntnisses, indem dieses auf dem Beschwerdeweg beim Bundesgericht angefochten werden kann, soweit das Verfahren gegen den Beschuldigten eingestellt wurde oder wenn dieser die gerichtliche Beurteilung nicht verlangt hat (Art. 96 Abs. 1 VStrR), mit anderen Worten, wenn im letzteren Fall die auf Einsprache hin...
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