Arrêt de Chambre d'accusation, 10 mai 1982
Conférencier | Publié |
Date de Résolution | 10 mai 1982 |
Source | Chambre d'accusation |
Chapeau
108 IV 75
18. Auszug aus dem Urteil der Anklagekammer vom 10. Mai 1982 i.S. Eidg. Steuerverwaltung gegen X. und Y.
Regeste
Art. 50 al. 1 DPA. Perquisition visant des papiers. Il est inévitable que cette mesure de contrainte porte également sur des papiers qui ne présentent aucun intérêt pour l'enquête.
Extrait des considérants: à partir de page 74
BGE 108 IV 75 S. 74
Aus den Erwägungen:
5. Nach Art. 50 Abs. 1 VStrR sind Papiere mit grösster Schonung der Privatgeheimnisse zu durchsuchen; insbesondere sollen sie nur dann durchsucht werden, wenn anzunehmen ist, dass sich Schriften darunter befinden, die für die Untersuchung von Bedeutung sind.
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Wie sich schon aus dem Wortlaut der Bestimmung ergibt ("dass sich Schriften darunter befinden..."), ist diese Zwangsmassnahme nicht auf Schriften beschränkt, die für das Untersuchungsverfahren erheblich sind. Könnten nur solche Papiere durchsucht werden, würde das eine der Beschlagnahme vorausgehende detaillierte Prüfung eines...
Pour continuer la lecture
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