Admissibility of asset seizures in the context of special fiscal investigations due to the suspicion of serious tax offenses

Facts

The Federal Tax Administration (EStV) is conducting a special fiscal criminal investigation against X. and his wife due to the suspicion of serious tax offenses. The EStV issued seizure orders to various banks to block the assets of the accused. The Federal Criminal Court lifted these seizure orders. Subsequently, the EStV filed an appeal with the Federal Supreme Court.

Considerations

The Federal Supreme Court upholds the appeal of the EStV. It states that even after the entry into force of the Criminal Procedure Code (CrimPC) and the Federal Act on Administrative Criminal Law (ACLA), the ACLA continues to apply to cases of federal jurisdiction in administrative criminal matters. The EStV, as the appellant, is legitimized.

The Federal Supreme Court explains the relevant provisions of the Federal Act on Direct Federal Taxation (DFTA) on tax criminal law. It distinguishes between fiscal misdemeanors, fiscal offenses, and serious tax offenses. In the case of suspicion of serious tax offenses, special investigative measures by the EStV are…