Facts
The Federal Tax Administration (FTA) granted administrative assistance to the USA with a final ruling on August 16, 2010. Two bank customers of UBS AG (Switzerland) affected by the final ruling filed a complaint against this ruling. The Federal Criminal Court did not consider the complaint, as it was an administrative assistance procedure and not a legal assistance procedure. The complainants filed a complaint in public law matters with the Federal Court and alleged, among other things, violations of the legal assistance treaty with the USA, the Federal Constitution, the ECHR, the UN Covenant II, and the Federal Act on the Legal Assistance Treaty with the USA.
The complainants argued that the administrative assistance procedure should be qualified as an international legal assistance procedure in criminal matters and that the Federal Criminal Court was therefore competent to examine the complaint. They argued that the administrative assistance norms did not provide a basis for the disputed request for information and that the subsequent approval of the USA/UBS agreement by the legislature violated the domestic jurisdictional order, the principle of equal treatment, and the prohibition of retroactivity.
Considerations
The Federal Court ruled that the complaint was admissible, as it was a particularly significant case that raised a legal question of fundamental importance. The question of whether, in cases like the present one, the Federal Administrative Court or the Federal Criminal Court was competent was a legal question of fundamental importance.
The Federal Court stated that international administrative assistance in fiscal matters was assigned to the Federal Administrative Court and that the Federal Criminal Court was…