{"id":207,"date":"2025-04-03T17:11:00","date_gmt":"2025-04-03T15:11:00","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=207"},"modified":"2026-04-07T18:38:29","modified_gmt":"2026-04-07T16:38:29","slug":"droit-penal-fiscal-pose-de-scelles-sur-les-documents-saisis-aupres-dune-banque-le-plus-souvent-dans-une-complexe-procedure-de-soustraction-voire-lors-descroquerie-fiscale","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/en\/droit-penal-fiscal-pose-de-scelles-sur-les-documents-saisis-aupres-dune-banque-le-plus-souvent-dans-une-complexe-procedure-de-soustraction-voire-lors-descroquerie-fiscale\/","title":{"rendered":"Tax criminal law \u2013 sealing of documents seized from a bank (most often in a complex procedure of misappropriation, or even tax fraud)"},"content":{"rendered":"

\ud83d\udc49 Une vieille histoire qui revient comme un serpent de mer : des contribuables ont l’AFC sur le dos – certainement la DAPE, mais l’arr\u00eat ne le pr\u00e9cise pas – pour soustraction fiscale. Des documents sont demand\u00e9s aupr\u00e8s d’une banque et un tiers impliqu\u00e9 demande la pose des scell\u00e9s… qui est finalement accord\u00e9e par le TF en 2023 (arr\u00eat 7B_97\/ 2022).

\ud83d\udc49 L’AFC ouvre une proc\u00e9dure de lev\u00e9e des scell\u00e9s \u00e0 laquelle s’oppose le tiers impliqu\u00e9… objet du pr\u00e9sent arr\u00eat.

\ud83d\udc49 Le tiers impliqu\u00e9 apprends (i) que l’AFC avait re\u00e7u les donn\u00e9es de la banque sous forme informatique et (ii) que l’AFC avait copi\u00e9 ces donn\u00e9es sur un support externe pour l’apposition des scell\u00e9s. Les juges f\u00e9d\u00e9raux valident le processus de copie des donn\u00e9es (copie de sauvegarde) en disant que la copie \u00e9tait scell\u00e9e \u00e9galement.

\ud83d\udc49 Les juges f\u00e9d\u00e9raux valident le fait que l’AFC ait effectu\u00e9 un premier examen des pi\u00e8ces \u00e0 mettre sous scell\u00e9s. Ce premier examen avait pour but de v\u00e9rifier que la banque avait bien ex\u00e9cut\u00e9 l’ordre de saisie.

The judgment is in German.<\/p>\n\n\n\n

TF, arr\u00eat 7B_515\/2024, du 3 avril 2025<\/p>","protected":false},"excerpt":{"rendered":"

\ud83d\udc49 Une vieille histoire qui revient comme un serpent de mer : des contribuables ont l’AFC sur le dos – certainement la DAPE, mais l’arr\u00eat ne le pr\u00e9cise pas – pour soustraction fiscale. Des documents sont demand\u00e9s aupr\u00e8s d’une banque et un tiers impliqu\u00e9 demande la pose des scell\u00e9s… qui est finalement accord\u00e9e par le […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-207","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nDroit p\u00e9nal fiscal - pose de scell\u00e9s sur les documents saisis aupr\u00e8s d'une banque (le plus souvent dans une complexe proc\u00e9dure de soustraction, voire lors d'escroquerie fiscale) - de le Court<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dlctax.ch\/en\/droit-penal-fiscal-pose-de-scelles-sur-les-documents-saisis-aupres-dune-banque-le-plus-souvent-dans-une-complexe-procedure-de-soustraction-voire-lors-descroquerie-fiscale\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Droit p\u00e9nal fiscal - pose de scell\u00e9s sur les documents saisis aupr\u00e8s d'une banque (le plus souvent dans une complexe proc\u00e9dure de soustraction, voire lors d'escroquerie fiscale) - de le Court\" \/>\n<meta property=\"og:description\" content=\"\ud83d\udc49 Une vieille histoire qui revient comme un serpent de mer : des contribuables ont l’AFC sur le dos – certainement la DAPE, mais l’arr\u00eat ne le pr\u00e9cise pas – pour soustraction fiscale. Des documents sont demand\u00e9s aupr\u00e8s d’une banque et un tiers impliqu\u00e9 demande la pose des scell\u00e9s… qui est finalement accord\u00e9e par le […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dlctax.ch\/en\/droit-penal-fiscal-pose-de-scelles-sur-les-documents-saisis-aupres-dune-banque-le-plus-souvent-dans-une-complexe-procedure-de-soustraction-voire-lors-descroquerie-fiscale\/\" \/>\n<meta property=\"og:site_name\" content=\"de le Court\" \/>\n<meta property=\"article:published_time\" content=\"2025-04-03T15:11:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-07T16:38:29+00:00\" \/>\n<meta name=\"author\" content=\"brigitte\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"brigitte\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/droit-penal-fiscal-pose-de-scelles-sur-les-documents-saisis-aupres-dune-banque-le-plus-souvent-dans-une-complexe-procedure-de-soustraction-voire-lors-descroquerie-fiscale\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/droit-penal-fiscal-pose-de-scelles-sur-les-documents-saisis-aupres-dune-banque-le-plus-souvent-dans-une-complexe-procedure-de-soustraction-voire-lors-descroquerie-fiscale\\\/\"},\"author\":{\"name\":\"brigitte\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#\\\/schema\\\/person\\\/e0cf2e9532dd5ea2760e7efc18d17a87\"},\"headline\":\"Droit p\u00e9nal fiscal – pose de scell\u00e9s sur les documents saisis aupr\u00e8s d’une banque (le plus souvent dans une complexe proc\u00e9dure de soustraction, voire lors d’escroquerie fiscale)\",\"datePublished\":\"2025-04-03T15:11:00+00:00\",\"dateModified\":\"2026-04-07T16:38:29+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/droit-penal-fiscal-pose-de-scelles-sur-les-documents-saisis-aupres-dune-banque-le-plus-souvent-dans-une-complexe-procedure-de-soustraction-voire-lors-descroquerie-fiscale\\\/\"},\"wordCount\":244,\"publisher\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#organization\"},\"articleSection\":[\"Uncategorized\"],\"inLanguage\":\"en-GB\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/droit-penal-fiscal-pose-de-scelles-sur-les-documents-saisis-aupres-dune-banque-le-plus-souvent-dans-une-complexe-procedure-de-soustraction-voire-lors-descroquerie-fiscale\\\/\",\"url\":\"https:\\\/\\\/dlctax.ch\\\/droit-penal-fiscal-pose-de-scelles-sur-les-documents-saisis-aupres-dune-banque-le-plus-souvent-dans-une-complexe-procedure-de-soustraction-voire-lors-descroquerie-fiscale\\\/\",\"name\":\"Droit p\u00e9nal fiscal - pose de scell\u00e9s sur les documents saisis aupr\u00e8s d'une banque (le plus souvent dans une complexe proc\u00e9dure de soustraction, voire lors d'escroquerie fiscale) - de le Court\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#website\"},\"datePublished\":\"2025-04-03T15:11:00+00:00\",\"dateModified\":\"2026-04-07T16:38:29+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/droit-penal-fiscal-pose-de-scelles-sur-les-documents-saisis-aupres-dune-banque-le-plus-souvent-dans-une-complexe-procedure-de-soustraction-voire-lors-descroquerie-fiscale\\\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/dlctax.ch\\\/droit-penal-fiscal-pose-de-scelles-sur-les-documents-saisis-aupres-dune-banque-le-plus-souvent-dans-une-complexe-procedure-de-soustraction-voire-lors-descroquerie-fiscale\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/droit-penal-fiscal-pose-de-scelles-sur-les-documents-saisis-aupres-dune-banque-le-plus-souvent-dans-une-complexe-procedure-de-soustraction-voire-lors-descroquerie-fiscale\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\\\/\\\/dlctax.ch\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Droit p\u00e9nal fiscal – pose de scell\u00e9s sur les documents saisis aupr\u00e8s d’une banque (le plus souvent dans une complexe proc\u00e9dure de soustraction, voire lors d’escroquerie fiscale)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#website\",\"url\":\"https:\\\/\\\/dlctax.ch\\\/\",\"name\":\"de le Court\",\"description\":\"Avocat fiscaliste\",\"publisher\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/dlctax.ch\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#organization\",\"name\":\"de le Court\",\"url\":\"https:\\\/\\\/dlctax.ch\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/dlctax.ch\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/delecourt_logo_rgb_LOCAL_CH_280x200px_.jpg\",\"contentUrl\":\"https:\\\/\\\/dlctax.ch\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/delecourt_logo_rgb_LOCAL_CH_280x200px_.jpg\",\"width\":280,\"height\":200,\"caption\":\"de le Court\"},\"image\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/in\\\/frdric-de-le-court-avocat-fiscaliste\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#\\\/schema\\\/person\\\/e0cf2e9532dd5ea2760e7efc18d17a87\",\"name\":\"brigitte\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/baa80877f850e27795f5569a8c57d92484b5224269adc119df196a57faa2482b?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/baa80877f850e27795f5569a8c57d92484b5224269adc119df196a57faa2482b?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/baa80877f850e27795f5569a8c57d92484b5224269adc119df196a57faa2482b?s=96&d=mm&r=g\",\"caption\":\"brigitte\"},\"url\":\"https:\\\/\\\/dlctax.ch\\\/en\\\/author\\\/brigitte\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Droit p\u00e9nal fiscal - pose de scell\u00e9s sur les documents saisis aupr\u00e8s d'une banque (le plus souvent dans une complexe proc\u00e9dure de soustraction, voire lors d'escroquerie fiscale) - de le Court","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/dlctax.ch\/en\/droit-penal-fiscal-pose-de-scelles-sur-les-documents-saisis-aupres-dune-banque-le-plus-souvent-dans-une-complexe-procedure-de-soustraction-voire-lors-descroquerie-fiscale\/","og_locale":"en_GB","og_type":"article","og_title":"Droit p\u00e9nal fiscal - pose de scell\u00e9s sur les documents saisis aupr\u00e8s d'une banque (le plus souvent dans une complexe proc\u00e9dure de soustraction, voire lors d'escroquerie fiscale) - de le Court","og_description":"\ud83d\udc49 Une vieille histoire qui revient comme un serpent de mer : des contribuables ont l’AFC sur le dos – certainement la DAPE, mais l’arr\u00eat ne le pr\u00e9cise pas – pour soustraction fiscale. Des documents sont demand\u00e9s aupr\u00e8s d’une banque et un tiers impliqu\u00e9 demande la pose des scell\u00e9s… qui est finalement accord\u00e9e par le […]","og_url":"https:\/\/dlctax.ch\/en\/droit-penal-fiscal-pose-de-scelles-sur-les-documents-saisis-aupres-dune-banque-le-plus-souvent-dans-une-complexe-procedure-de-soustraction-voire-lors-descroquerie-fiscale\/","og_site_name":"de le Court","article_published_time":"2025-04-03T15:11:00+00:00","article_modified_time":"2026-04-07T16:38:29+00:00","author":"brigitte","twitter_card":"summary_large_image","twitter_misc":{"Written by":"brigitte","Estimated reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/dlctax.ch\/droit-penal-fiscal-pose-de-scelles-sur-les-documents-saisis-aupres-dune-banque-le-plus-souvent-dans-une-complexe-procedure-de-soustraction-voire-lors-descroquerie-fiscale\/#article","isPartOf":{"@id":"https:\/\/dlctax.ch\/droit-penal-fiscal-pose-de-scelles-sur-les-documents-saisis-aupres-dune-banque-le-plus-souvent-dans-une-complexe-procedure-de-soustraction-voire-lors-descroquerie-fiscale\/"},"author":{"name":"brigitte","@id":"https:\/\/dlctax.ch\/#\/schema\/person\/e0cf2e9532dd5ea2760e7efc18d17a87"},"headline":"Droit p\u00e9nal fiscal – pose de scell\u00e9s sur les documents saisis aupr\u00e8s d’une banque (le plus souvent dans une complexe proc\u00e9dure de soustraction, voire lors d’escroquerie fiscale)","datePublished":"2025-04-03T15:11:00+00:00","dateModified":"2026-04-07T16:38:29+00:00","mainEntityOfPage":{"@id":"https:\/\/dlctax.ch\/droit-penal-fiscal-pose-de-scelles-sur-les-documents-saisis-aupres-dune-banque-le-plus-souvent-dans-une-complexe-procedure-de-soustraction-voire-lors-descroquerie-fiscale\/"},"wordCount":244,"publisher":{"@id":"https:\/\/dlctax.ch\/#organization"},"articleSection":["Uncategorized"],"inLanguage":"en-GB"},{"@type":"WebPage","@id":"https:\/\/dlctax.ch\/droit-penal-fiscal-pose-de-scelles-sur-les-documents-saisis-aupres-dune-banque-le-plus-souvent-dans-une-complexe-procedure-de-soustraction-voire-lors-descroquerie-fiscale\/","url":"https:\/\/dlctax.ch\/droit-penal-fiscal-pose-de-scelles-sur-les-documents-saisis-aupres-dune-banque-le-plus-souvent-dans-une-complexe-procedure-de-soustraction-voire-lors-descroquerie-fiscale\/","name":"Droit p\u00e9nal fiscal - pose de scell\u00e9s sur les documents saisis aupr\u00e8s d'une banque (le plus souvent dans une complexe proc\u00e9dure de soustraction, voire lors d'escroquerie fiscale) - de le Court","isPartOf":{"@id":"https:\/\/dlctax.ch\/#website"},"datePublished":"2025-04-03T15:11:00+00:00","dateModified":"2026-04-07T16:38:29+00:00","breadcrumb":{"@id":"https:\/\/dlctax.ch\/droit-penal-fiscal-pose-de-scelles-sur-les-documents-saisis-aupres-dune-banque-le-plus-souvent-dans-une-complexe-procedure-de-soustraction-voire-lors-descroquerie-fiscale\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/dlctax.ch\/droit-penal-fiscal-pose-de-scelles-sur-les-documents-saisis-aupres-dune-banque-le-plus-souvent-dans-une-complexe-procedure-de-soustraction-voire-lors-descroquerie-fiscale\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/dlctax.ch\/droit-penal-fiscal-pose-de-scelles-sur-les-documents-saisis-aupres-dune-banque-le-plus-souvent-dans-une-complexe-procedure-de-soustraction-voire-lors-descroquerie-fiscale\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/dlctax.ch\/"},{"@type":"ListItem","position":2,"name":"Droit p\u00e9nal fiscal – pose de scell\u00e9s sur les documents saisis aupr\u00e8s d’une banque (le plus souvent dans une complexe proc\u00e9dure de soustraction, voire lors d’escroquerie fiscale)"}]},{"@type":"WebSite","@id":"https:\/\/dlctax.ch\/#website","url":"https:\/\/dlctax.ch\/","name":"de le Court","description":"Tax lawyer","publisher":{"@id":"https:\/\/dlctax.ch\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/dlctax.ch\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":"Organization","@id":"https:\/\/dlctax.ch\/#organization","name":"de le Court","url":"https:\/\/dlctax.ch\/","logo":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/dlctax.ch\/#\/schema\/logo\/image\/","url":"https:\/\/dlctax.ch\/wp-content\/uploads\/2026\/05\/delecourt_logo_rgb_LOCAL_CH_280x200px_.jpg","contentUrl":"https:\/\/dlctax.ch\/wp-content\/uploads\/2026\/05\/delecourt_logo_rgb_LOCAL_CH_280x200px_.jpg","width":280,"height":200,"caption":"de le Court"},"image":{"@id":"https:\/\/dlctax.ch\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.linkedin.com\/in\/frdric-de-le-court-avocat-fiscaliste\/"]},{"@type":"Person","@id":"https:\/\/dlctax.ch\/#\/schema\/person\/e0cf2e9532dd5ea2760e7efc18d17a87","name":"Brigitte","image":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/secure.gravatar.com\/avatar\/baa80877f850e27795f5569a8c57d92484b5224269adc119df196a57faa2482b?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/baa80877f850e27795f5569a8c57d92484b5224269adc119df196a57faa2482b?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/baa80877f850e27795f5569a8c57d92484b5224269adc119df196a57faa2482b?s=96&d=mm&r=g","caption":"brigitte"},"url":"https:\/\/dlctax.ch\/en\/author\/brigitte\/"}]}},"_links":{"self":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts\/207","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/comments?post=207"}],"version-history":[{"count":1,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts\/207\/revisions"}],"predecessor-version":[{"id":208,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts\/207\/revisions\/208"}],"wp:attachment":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/media?parent=207"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/categories?post=207"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/tags?post=207"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}