Facts
The case concerns a restaurant owner ([A.] ) who had been procuring meat from a supplier ([B.] ) over several years, who had illegally imported the meat from Austria into Switzerland. The customs authorities subsequently declared [A.] jointly and severally liable with [B.] for the evaded customs duties and value-added taxes amounting to a total of CHF 91'475.85.
[A.] filed a complaint against this decision, which was dismissed by the Federal Customs Directorate and the Federal Customs Appeal Commission. Thereupon, [A.] appealed to the Federal Supreme Court.
Considerations
The Federal Supreme Court dismissed the appeal. It stated that the provision of Art. 12 para. 2 of the ACLA on the liability to pay does not constitute a penal provision, but a normal tax norm. Therefore, the guarantees of criminal procedure law are not applicable here.
Pursuant to Art. 12 para. 2 ACLA, the person who has benefited from the unlawful advantage, in particular the person obliged to pay the duty, is liable to pay. The Federal Supreme Court…