Facts

The case concerns an administrative criminal proceeding conducted by the Federal Tax Administration (FTA) against an unknown person for suspected tax fraud and tax evasion. On 4 April 2012, a search was carried out at the home of A., co-manager of X. SA, during which documents and electronic media were seized and sealed. The FTA requested the lifting of the seals on 7 May 2012, which was granted by the Complaints Chamber of the Federal Criminal Court on 19/21 September 2012. A. lodged an appeal against this decision with the Federal Court.

The key facts are as follows

  • The administrative criminal proceeding is conducted under the Federal Act on Debt Enforcement and Bankruptcy (DEBA)
  • The Complaints Chamber of the Federal Criminal Court is competent to rule on requests for the lifting of seals
  • The decision of the Complaints Chamber may be challenged before the Federal Court by way of a criminal appeal

Considerations

The Federal Court examined the question of whether the request for the lifting of the seals was admissible, considering the 20-day time limit provided for in Article 248 paragraph 2 of the Criminal Procedure Code (CrimPC). The Federal Court considered that this provision is not directly applicable to the lifting of seals in the investigation procedure under the Federal Act on Debt Enforcement and Bankruptcy (DEBA).

The Federal Court also examined the question of whether the Complaints Chamber had violated A.'s right to be heard by not sufficiently motivating its decision. The Federal Court considered that the Complaints Chamber had motivated its decision sufficiently and that A.'s right to be heard had not been violated.

The Federal Court finally dismissed A.'s appeal and confirmed the…