Facts
Parties: Appellant [A.] against Canton of Zurich and Enforcement Office of the Maloja Region.
Facts:
- On January 27, 2016, a securing order for direct federal taxes amounting to CHF 65,000,000.- was issued against A.
- On June 1, 2021, a further arrest order was issued, designating the Enforcement Office of the Maloja Region as the lead enforcement office.
- The Enforcement Office arrested assets of [A.] nationwide (arrest certificate dated September 16, 2021).
- The Canton Court of Graubünden dismissed A.'s appeal against the arrest certificate.
- [A.] filed an appeal with the Federal Supreme Court, which dismissed the appeal.
Considerations
The Federal Supreme Court dealt with the question of whether the determination of the lead enforcement office by the arrest authority is lawful. It found that the determination of the lead enforcement office is an order for the execution of the arrest and cannot be reviewed by the supervisory authorities unless grounds for invalidity exist.
The lower court did not consider itself competent to review the choice of the lead enforcement office, as there is no legal basis for such a review. The Federal Supreme Court confirmed this view and pointed out that the supervisory authorities are not authorized to review the orders of the arrest court or the tax authority as the arrest authority.
The appellant argued that the right to a remedy (Art. 29a Cst.) requires comprehensive review by the supervisory authority. However, the Federal Supreme Court found that the right to a remedy does not create substantive rights but presupposes that such…