Facts
The case concerns the conviction of [A.] for multiple completed and multiple attempted customs duty evasion in imports. The former Federal Customs Administration (EZV) initially imposed a fine of 4 million francs on [A.], which was later reduced to 2.5 million francs by the High Court of the Canton of Zurich. The Federal Supreme Court overturned this judgment and remanded the case to the lower court for a new calculation of the fine. The High Court of the Canton of Zurich ultimately fined A. 3.098 million francs.Considerations
The Federal Supreme Court examines the legality of the sentencing by the lower court. It finds that the lower court violated the prohibition on double counting in the assessment of the old-law fines, as it additionally considered the amount of the offense as a criterion for sentencing within the individual fine framework. For intentional customs duty evasion under the old law, the starting point for sentencing must be an amount equal to the single amount of the evaded duty, from which the penalty is to be increased or reduced based on the other sentencing…