Compulsory measures may be ordered:
if carrying out compulsory measures is provided for under Swiss law; or
to request information in accordance with Article 8 paragraph 2.
The FTA may use only the following compulsory measures to obtain information:
the search of rooms or of objects, documents and records in written form or on image and data carriers;
the seizure of objects, documents and records in written form or on image and data carriers;
the enforced appearance of duly summoned witnesses.
Compulsory measures are ordered by the Director of the FTA or his authorised representative.
If there is a risk in delay and if a compulsory measure cannot be ordered in time, the person entrusted with procuring information may undertake a compulsory measure on his own initiative. This compulsory measure is valid only if it is approved by the Director of the FTA or his authorised representative within three business days.
The cantonal and communal police forces and other authorities assist the FTA in the execution of compulsory measures.
The cantonal tax administrations concerned may participate in the execution of compulsory measures.
Furthermore, Articles 42 and 45 to 50 paragraphs 1 and 2
of
the Federal Act of 22 March 1974
on Administrative Criminal Law apply.