However, an exception has been granted, concerning the development of the Schengen acquis, if such a development concerns requests for search and seizure in respect of offences in the field of direct taxation if these offences are not punishable under Swiss law with a custodial penalty. .
However, an exception has been granted, concerning the development of the Schengen acquis, if such a development concerns requests for search and seizure in respect of offences in the field of direct taxation if these offences are not punishable under Swiss law with a custodial penalty. .