Facts
The Public Prosecutor's Office in New York is conducting criminal proceedings against X. and other persons for tax offenses. It accuses the accused of submitting content-wise untrue business records of a company to the tax authorities, thereby causing the United States a tax loss of more than 7 million USD. On September 4, 2007, the U.S. Department of Justice requested legal assistance from Switzerland and asked for the collection of bank records.
The Federal Office of Justice granted the request for legal assistance and entrusted the Public Prosecutor's Office I of the Canton of Zurich with its execution. X. and Y. SA filed a complaint against the release of the bank records. The Federal Criminal Court dismissed the complaints, as it classified the acts imputed to the accused as tax fraud under Swiss law and the statute of limitations had not yet expired.
X. and Y. SA file an appeal in public law matters with the request to not enter into the request for legal assistance, as the criminal prosecution is time-barred under Swiss law.
Considerations
The Federal Supreme Court dismisses the appeals.
The Treaty on Mutual Assistance in Criminal Matters between Switzerland and the United States (RVUS) is not applicable in the present case, as according to Art. 2 para. 1 lit. c para. 5 RVUS it does not apply to investigations or proceedings for violations of tax regulations, except for certain offenses that are not relevant here. Therefore, the requirements for legal assistance are governed solely by the Federal Act on International Mutual Assistance in Criminal Matters (IRSG).
Pursuant to Art. 5 para. 1 lit. c IRSG, a…