Mutual Assistance Act
b.
Art. 4
351.1
under any part of this Act if aggravated duty or tax fraud as defined in Article 14 paragraph 4 of the Federal Act of 22 March 197413 on Administrative Criminal Law is the
subject of the proceedings.14
Minor cases15
A request shall be rejected if the importance of the offence does not justify conducting proceedings.
Art. 5
1
Extinction of the right to prosecute
A request shall not be granted if:16
a.17 in Switzerland or in the State where the offence was committed, the court
1. has acquitted the defendant or abandoned the proceedings for material reasons, or
2. has permanently or provisionally dispensed with imposing a sentence;
b.18 the sentence was executed or cannot be executed under the laws of the State where sentence was passed;
c.19 its execution requires compulsory measures and the prosecution or execution of the
sentence was absolutely time barred under Swiss law.
Paragraph 1 letters a and b do not apply if the requesting State claims that there are grounds
for a review of the final sentence within the meaning of Article 410 of the Criminal Procedure
Code of 5 October 200720 (CrimPC).21
2
Art. 6
Concurrence of inadmissibility and admissibility of cooperation
If the act of which the defendant is accused constitutes an offence under two or more provisions of Swiss criminal law, the request may be granted only in respect of those offences for
which there are no reasons for inadmissibility and if there is a guarantee that the requesting
State will respect the conditions imposed.
1
Cooperation shall not be permitted if the proceedings concern an act that constitutes an offence under two or more provisions of Swiss or foreign criminal law and if, with regard to one
of these offences, which covers the act in all its aspects, a request may not be granted.
2
13
14
15
16
17
18
19
20
21
SR 313.0
Second paragraph amended by No I 3 of the FA of 3 Oct. 2008 on the Implementation of the Revised
Recommendations of the Financial Action Task Force, in force since 1 Feb. 2009 (AS 2009 361 367;
BBl 2007 6269)
Amended by No I of the FA of 4 Oct. 1996, in force since 1 Feb. 1997 (AS 1997 114; BBl 1995 III 1).
Amended by No I of the FA of 4 Oct. 1996, in force since 1 Feb. 1997 (AS 1997 114; BBl 1995 III 1).
Amended by No I of the FA of 4 Oct. 1996, in force since 1 Feb. 1997 (AS 1997 114; BBl 1995 III 1).
Amended by No I of the FA of 4 Oct. 1996, in force since 1 Feb. 1997 (AS 1997 114; BBl 1995 III 1).
The amendment in accordance with Art. 97 ff. of the Swiss Criminal Code (SR 311.0) contains a new
system of time limits (AS 2006 3459; BBl 1999 1979).
SR 312.0
Amended by Annex 1 No II 13 of the Criminal Procedure Code of 5 Oct. 2007, in force since
1 Jan. 2011 (AS 2010 1881; BBl 2006 1085).
3