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21 07 51 • KG LU 21 07 51 Généré par l'IA

Seizure of Tax Documents for Fine Assessment Upheld

Numéro de cause 21 07 51
Autorité / Tribunal
Juridiction Suisse · Canton de Lucerne (CH-LU)
Date de la décision
Issue du litige Rejeté (Dismissed)
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Synthèse Legislator

Généré par l'IA

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.

Regeste Legislator

Officiel

§§ 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

Mots-clés

Généré par l'IA
séquestre de pièces fixation de l'amende procédure fiscale notion de document suspension de perception d'impôt validité de la taxation fiscale

Dispositions légales citées

Généré par l'IA
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.
Généré par l'IA
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

Questions juridiques clés extraites par Legislator

Généré par l'IA
§ 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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Texte complet

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.