Decision on the Capacity to Act in the Context of a Request for International Criminal Assistance Concerning Bank Accounts Opened Under Fictitious Names

Facts

The Federal Republic of Nigeria requested assistance from Switzerland in the context of an investigation into the alleged misappropriation of funds by the late Sani Abacha, former Nigerian Head of State, and his associates. In execution of this request, the Federal Office of Justice ordered the transmission to the requesting State of the documentation relating to thirty-four bank accounts seized in Switzerland. Maryam Abacha, Mohammed Abacha and Abba Abacha filed administrative law appeals against these decisions.

Considerations

The Federal Tribunal partially upheld the appeals, considering that persons who have opened bank accounts under fictitious names do not, in principle, have the capacity to act. However, given the human rights situation in Nigeria, the Tribunal considered that the assistance should be subject to specific conditions in order to guarantee the procedural rights of the persons concerned.

Thus, the Tribunal declared the appeals concerning the accounts opened under fictitious names inadmissible, but upheld the capacity to act of Maryam Abacha, Mohammed Abacha and Abba Abacha in their capacity as heirs of Sani Abacha. The Tribunal ordered the Federal Office of Justice to request specific…