The judges noted that the proceedings conducted by prosecutors for the same facts had been closed.
In June 2020, the Lausanne District Court sentenced the businessman to 270 days’ suspended fine of CHF3,000 and a fine of CHF72 million. Having lived in the region for some 15 years, the Canadian was found guilty of tax fraud.
This verdict was first overturned by the Swiss Federal Supreme Court in November 2022, due to a violation of the defendant’s right to be heard. In a ruling published on Friday, the 1st Court of Criminal Law once again censured the Vaud judiciary.
This time, the judges at Mon Repos noted that proceedings brought by the Swiss Federal Prosecutor’s Office (MPC) against the trader for a similar set of facts had been closed in June 2021. In accordance with the “Ne bis in idem” principle, the interested party will therefore not be sentenced.
Translated from French by DeepL/mga
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