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21 07 51 • KG LU 21 07 51 AI generated

Seizure of Tax Documents for Fine Assessment Upheld

Case Number 21 07 51
Court / Authority
Jurisdiction Switzerland · Canton of Lucerne (CH-LU)
Decision Date
Outcome Dismissed
Open official source Entscheidsuche mirror Machine-readable Markdown (.md)

Legislator summary

AI generated

The court upheld the decision to allow the seizure of tax documents to determine a defendant's financial situation for the purpose of setting a fine, reasoning that the investigating magistrate has broad discretion under criminal procedure law to employ necessary and appropriate investigative measures, including document seizure, to ascertain the defendant's personal circumstances as required for fine assessment, and that obtaining reliable tax records is a suitable means that does not constitute improper treatment despite causing the defendant inconvenience.

Legislator headnote

Official

§§ 60 Abs. 1, 78 und 261 Abs. 1 Ziff. 1 StPO. Die Edition von Steuerunterlagen kann zur Klärung der finanziellen Situation des Täters für die Bussenbemessung eine zweckmässige und angemessene Massnahme sein. | Strafprozessrecht

Keywords

AI generated
seizure of documents assessment of a fine tax procedure meaning of 'document' suspension of tax recovery validity of tax assessment

Cited Legislation

AI generated
Art. 106 Abs. 3 StGB
Art. 34 Abs. 3 StGB
Art. 104 StGB
§ 261 Abs. 1 Ziff. 1 StPO
This provision was cited as the basis for the appeal filed against the Public Prosecutor's decision.
§ 60 Abs. 1 StPO
This provision was cited to establish the duty of the Bailiff to investigate the offender's personal circumstances.
§ 78 StPO
This provision was cited to establish the Bailiff's authority to order all necessary measures for the investigation, including the production of documents.
AI generated
OG 1995 55
Prosecutor's Assistance in Foreign Tax Fraud Investigation: Standing to Challenge Seizure of Documents
OG 1991 44
Enforcement Judge's Limited Review of Tax Assessment Validity
7W 21 40 7W 21 42
Tax Assessment Stay Pending Criminal Judgment
A 10 97
Taxpayer Appeal Against Discretionary Property Gains Tax Assessment Upheld
KA 08 84
Seizure Upheld Despite Procedural Omissions Due to Concrete Suspicion and Refusal to Comply

Key legal questions extracted by Legislator

AI generated
§ 261 Abs. 1 Ziff. 1 StPO

This provision was cited as the basis for the appeal filed against the Public Prosecutor's decision.

§ 60 Abs. 1 StPO

This provision was cited to establish the duty of the Bailiff to investigate the offender's personal circumstances.

§ 78 StPO

This provision was cited to establish the Bailiff's authority to order all necessary measures for the investigation, including the production of documents.

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Full text

Rechtsprechung Luzern

Instanz: · Obergericht

Abteilung: · II. Kammer

Rechtsgebiet: · Strafprozessrecht

Entscheiddatum: · 05.06.2007

Fallnummer: · 21 07 51

LGVE: · 2007 I Nr. 52

Leitsatz: · §§ 60 Abs. 1, 78 und 261 Abs. 1 Ziff. 1 StPO. Die Edition von Steuerunterlagen kann zur Klärung der finanziellen Situation des Täters für die Bussenbemessung eine zweckmässige und angemessene Massnahme sein.

Rechtskraft: · Diese Entscheidung ist rechtskräftig.