Facts
The Federal Tax Administration (FTA) investigated the married couple [X.] for "serious tax offenses" pursuant to Art. 190 et seq. DFTA. Subsequently, the FTA ordered various coercive measures such as land register liens, account freezes, and the seizure of a passenger vehicle. The married couple [X.] filed a complaint against these coercive measures with the Federal Criminal Court, which was however dismissed. Thereupon, the married couple [X.] appealed the coercive measures with the Federal Supreme Court.Considerations
The Federal Supreme Court states that the complaints against the coercive measures of the FTA are generally admissible, as they concern decisions on criminal procedural coercive measures, against which an appeal can be filed pursuant to Art. 33 para. 3 lit. a of the Federal Act on the Federal Criminal Court. On the merits, the Federal Supreme Court considers the coercive measures to be lawful. It finds that the measures are based on a sufficient legal basis in Art. 46 para. 1 lit. b of the Administrative Criminal Law Act (ACLA) in conjunction with Art. 59 no. 2 para. 3 of the Swiss Criminal Code (SCC). Accordingly, the investigating authority…