Facts
The Federal Court had to rule on an administrative appeal against a decision of the Higher Court of the Canton of Zurich. The Italian prosecution authorities had submitted a request for mutual assistance to Switzerland to obtain information about a bank account in Zurich. The account holder was a dissolved company, and the economic beneficiary applied for the cancellation of the Higher Court's decision.
The appellants argued that the Italian criminal proceedings violated provisions of the Italian Code of Criminal Procedure and that the mutual assistance would lead to an erosion of Swiss bank secrecy.
Considerations
The Federal Court first examined the legitimation of the economic beneficiary to file an administrative appeal. It concluded that the economic beneficiary is legitimized if the legal entity that is listed as the account holder no longer exists and therefore can no longer take any legal action.
Then, the Federal Court examined whether the Italian criminal proceedings violated provisions of the Italian Code of Criminal Procedure. It concluded that mutual assistance cannot be refused if the criminal proceedings abroad violate the applicable foreign criminal procedure law, unless the violation of the foreign criminal procedure law simultaneously violates a minimum…