projetos
BGE 34 I 795 ΓÇó Invited home fitting of shoes is not taxable order-seeking
BGE 34 I 795Coletânea oficial do Tribunal Federal (BGE) / Volume I9 de jun. de 1908Dismissed
The federal prosecution, acting for the Federal Council, challenged the Basel criminal court’s acquittal of a shoemaker who went to Basel only after customers invited him, measured them, and later delivered custom-made shoes. The Federal Court held that this was not 'seeking orders' under the Patent Tax Act because the initiative came from the customers and the defendant did not canvass uninvited. The complaint was dismissed and the acquittal remained in place.
Art. 2 and 3 Patenttaxengesetz; concept of 'Aufsuchen von Bestellungen'; a trader does not seek orders when, on prior invitation of customers, he travels to them, takes measurements and later delivers custom-made goods. The decisive criterion is whether the commercial initiative emanates from the trader or from the customer. Mere travel to fulfill an invited request, even where measurement is required because of the nature of the trade, does not amount to taxable canvassing. Distinction from uninvited solicitation of business at the customer’s place (consid. 3).
eidgenössischer Rechtsvorschriften, speziell der Art. 2 und 3 des Patenttaxengesetzes. 2. Die Sache sei zu neuer Entscheidung an die kantonale Gerichtsstelle zurückzuweisen in der Meinung, daß dieselbe die der Kassation zu Grunde liegende rechtliche Beurteilung auch ihrer Entscheidung zu Grunde zu legen und bei Schuldigerklärung des Niklaus Göckel denselben zu angemessener Buße und Nachzahlung der umgangenen Taxe zu verurteilen habe (Art. 168 und 172 OG)." C. Weder die Staatsanwaltschaft des Kantons Baselstadt, noch der Kassationsbeklagte Göckel haben eine Vernehmlassung eingereicht. Der Kassationshof zieht in Erwägung: