Facts
The proceedings concern a request for legal assistance from the German authorities in a case of tax evasion. The applicants, E.T. and I.T., had submitted their tax returns in Germany and attached incomplete income-excess accounts. The German authorities suspect the applicants of tax evasion and have therefore requested legal assistance.
The applicants claim that they did not act fraudulently, as they did not submit any documents within the meaning of criminal law. They argue that their income-excess accounts do not qualify as documents, as they are not required to keep accounts and have not kept accounting records in accordance with commercial principles.
The Higher Court of the Canton of Aargau granted legal assistance, as it considered the requirements for fraudulent deception to be met. The applicants have lodged an appeal against this decision.
Considerations
The Federal Court dealt with the question of whether the applicants had acted fraudulently by submitting incomplete income-excess accounts. It found that the income-excess accounts do not qualify as documents within the meaning of criminal law, as the applicants were not required to keep accounts and had not kept accounting records in accordance with commercial principles.
However, the Court also found that the applicants did not act fraudulently by submitting incomplete…