Partial Annulment of the Judgment of the High Court of the Canton of Aargau for Attempted Fraud and Multiple Thefts

Facts

The appellant [A.X.] was convicted by the High Court of the Canton of Aargau for attempted fraud, multiple thefts, misappropriation, and multiple forgeries of documents. He filed a criminal appeal with the FSCA with the request to be acquitted of the charges of attempted fraud, multiple thefts, misappropriation, and multiple forgeries of documents.

The FSCA annulled the judgment of the High Court with regard to the convictions for attempted fraud and multiple thefts and remanded the case for a new decision to the lower court. In all other respects, the appeal was dismissed to the extent that it was admissible.

Considerations

Regarding the applicability of Art. 146 SCC (Fraud), the FSCA stated that the privileged prosecution of fiscal offences is based on a conscious decision of the legislator. Therefore, the offence of fraud under Art. 146 SCC does not apply to the (attempted) deception of the Finance Directorate of the Canton of Zurich imputed to the appellant.

Regarding the convictions for multiple thefts and misappropriation, the FSCA held that the appellant was still a member of the Board of Directors of [F. AG] at the time of the offence on 2 February 2006. Therefore, no…