Facts
The case concerns an administrative criminal proceeding against K., who is accused of tax evasion as the owner of his individual enterprise and as the director of company P. AG. The proceeding was initiated by the Federal Tax Administration on 20 August 1993. On 16 November 1994, K.'s bank accounts were seized for a total value of 33'677.35 Swiss francs, as well as all amounts that could be credited to these accounts, with the aim of covering K.'s debts and those of his companies to the Federal Tax Administration.
K. filed a complaint with the Indictment Chamber of the Federal Court on 21 November 1994, requesting the annulment of the seizure decision. The Federal Tax Administration requested the dismissal of the complaint.
Considerations
The seizure decision is based on Article 46 paragraph 1 letter b of the Federal Act on Administrative Criminal Law (ACLA), which allows for the seizure of assets that are probably subject to confiscation. Confiscation is governed by Article 58 of the Swiss Criminal Code (SCC), which provides that assets acquired or produced by an offense can be confiscated if this is necessary to eliminate an illicit advantage.
The Court examined whether the seizure was in accordance with federal law and whether it was justified in the circumstances of the case. The Court considered that the seizure was a provisional conservatory measure to ensure the eventual confiscation of the assets and that the rights of third parties were reserved. The Court also…