Rejection of a legal entity's claim for compensation for damages suffered in the context of an unjustified administrative criminal proceeding

Facts

The joint-stock company M. A.G. was the subject of an administrative criminal proceeding by the Federal Tax Administration (EStV). After being acquitted, it requested compensation under Art. 99(1) of the Federal Act on Administrative Criminal Law (ACLA) for the damages suffered. The EStV rejected this request, considering that only natural persons could claim such compensation. The company then appealed this decision to the Federal Tribunal.

Considerations

The Federal Tribunal dismisses the appeal. Although Art. 99(1) ACLA is modeled on the regulations applicable to federal criminal proceedings (Art. 122(1) CrimPC), and therefore primarily aims to compensate damages suffered by natural persons as accused, legal entities can also claim it when they have the status of accused. Indeed, the wording of the law is not limited to natural persons, and the mention of pre-trial detention is merely an example, as the other disadvantages covered may also concern legal entities, particularly in the case of seizures or searches.

However, the Federal Tribunal considers that the obligation to compensate is not automatic. It is subject to the…