Decision on the Lifting of the Seal on Documents Seized in the Context of a Criminal Tax Investigation

Facts

In the context of a criminal tax investigation opened against several companies and dentists, the Federal Tax Administration ordered the search and seizure of accounting documents and other documents that could reveal potential tax offences. The targeted companies filed an objection to this measure. The Criminal Chamber of the DFC had to rule on the legality of the search and seizure of the documents.

Considerations

The Criminal Chamber considered that the opening of the investigation was justified, in particular in view of the spontaneous denunciations of certain dentists who had acknowledged having concealed part of their income. It considered that the targeted companies were suspected of having assisted or incited these dentists to commit tax offences, which justified the seizure of their accounting documents.

The Chamber rejected the argument that the seizure would violate professional secrecy, considering that this cannot be opposed when the person bound by secrecy is himself accused. It also ruled that the public interest in the prosecution of tax offences outweighed the interest in protecting the private sphere of the companies' clients.

Finally, the Chamber…