Facts
The Dutch company [X.] Export B.V. and its managing director and majority shareholder [X.] were declared liable by the Customs Directorate Basel for customs and value-added tax claims totaling around 400,000 Swiss francs. The background was that the [Y.] S.A. company associated with [X.] Export B.V. had obtained additional quotas for the import of cut flowers at the preferential quota tariff rate (KZA) in 1996 and 1997 based on fictitious invoices for alleged domestic purchases from Swiss florists. The Federal Supreme Court dismissed the appellants' appeal against the decision of the Federal Administrative Court.Considerations
The Federal Supreme Court stated that the Customs Directorate had conducted the proceedings from the outset as a criminal investigation and had treated the appellants as "accused persons". However, the procedural guarantees of criminal proceedings did not have to be observed for the liability decisions, as the administrative proceedings were merely intended to determine the amount of the liability. The Federal Supreme Court considered the findings of fact by the lower instance, according to which [Y.] S.A. had obtained additional quotas based on fictitious invoices for domestic purchases, to be sufficiently proven. The appellants were unable to demonstrate any deficiencies in the…