Facts
Hagen and Martinelli had imported a total of 4298 counterfeit Italian gold coins into Switzerland without declaring them to customs between 2 September 1956 and 20 February 1957. The Federal Department of Finance and Customs imposed fines on Martinelli and Hagen for customs violation, breach of probation, and evasion of turnover tax and luxury tax. The two accused requested a judicial judgment. Hagen contested the determination of the amounts of customs duties and turnover tax he would have had to pay with the Federal Customs Administration. The Federal Customs Appeals Commission rejected his complaint regarding the customs duties and turnover tax, but referred his complaint regarding the luxury tax to the Federal Supreme Court. The latter complaint was ultimately withdrawn. On 12 January 1961, the Federal Department of Finance and Customs transferred the criminal case to the competent cantonal authorities for judgment. On 18 December 1961, the District Commission of Kreuzlingen convicted Martinelli and Hagen to the same fines as the administration. However, on 30 March 1962, the Appeals Commission of the Cantonal Court of Thurgau acquitted them on the grounds of prescription.Considerations
The Court of Cassation considers that the statute of limitations for criminal prosecution is suspended for the duration of the administrative appeal procedure against the determination of the amount of customs duties and taxes evaded. Indeed, the Federal Code of Criminal Procedure expressly provides that the criminal proceedings must be suspended until the administrative authority has ruled on the appeal (Art. 299 para. 2 and 3, 305 para. 1 FCJA).
Furthermore, the Federal Customs Appeals Commission must be considered an administrative authority within the meaning of Art. 299 FCJA, in the same way as the Administrative Court of the Federal Supreme Court.
Thus, the statute of limitations for criminal prosecution was suspended during the appeal proceedings conducted by Hagen, i.e. from 16 May 1959 to 30 June…