Facts
The DFC was seized of an appeal against a judgment of the Criminal Affairs Court of the SCC which had convicted A., chairman of the board of directors of company B. AG, for having transmitted client files of the company to the US Department of Justice (DOJ) without authorization, in the context of a tax dispute between Switzerland and the United States. The facts were as follows: - Between 2002 and 2012, company B. AG and its subsidiaries had clients in the United States who had allegedly not properly declared their taxes. In 2012, A. made a voluntary disclosure to the US DOJ. - In November 2013, A. travelled to the United States and had a lawyer deliver a USB key containing 109 client files of company B. AG to the DOJ, without having the required authorization under Art. 271 of the Swiss CrimPC. - FINMA filed a criminal complaint in 2015 and the Office of the Attorney General of the Confederation convicted A. in 2017 for acts executed without right for a foreign state. A. was acquitted at first instance, but the DFC remanded the case for a new judgment. - The SCC ultimately convicted A. in 2019 for acts executed without right for a foreign state, a decision upheld on appeal.Considerations
The DFC dismissed A.'s appeal for the following reasons:Art. 271 CrimPC aims to prevent the exercise of public authority of a foreign state on Swiss territory and to protect Switzerland's sovereignty. An action that violates or circumvents Swiss or international law on administrative or judicial assistance, or falls within the…