Fiches Belges
Measure Implementation
Measure possibility

Legal Framework
Applicable Framework

Competent authority
Request/decision
Execute/recognise measure

Accepted Languages
Languages

Execution Deadline
Deadlines

Legal info
Special requirements
Other information

Fiches Belges: Люксембург

Други възможности за получаване на информация относно данъци или банкови сметки (403)

1. MEASURE IMPLEMENTATION

Люксембург

Is this measure possible in your Member State under International Judicial Cooperation?

"Yes. Simplified procedure to verify whether a physical or legal person subject to a criminal investigation owns, controls or holds one or more bank accounts (request of information concerning bank accounts - ""all banks seizure"") and, where an account has been identified, to monitor or otherwise track the transactions made or to be made on such account (bank transaction monitoring request, or bank transaction information request). > ""All banks seizure"" and transaction monitoring request: exceptional measures to be duly motivated. Scope limited to criminal offences punishable by a prison sentence of at least two years Bank transaction information request: possible where useful to the establishment of truth. Scope: all criminal offences sanctioned by custodial sentences. Alternative measures: Sequestration of assets (501) and Visit to and search of homes (601)."

2. LEGAL FRAMEWORK

Люксембург

International legal framework applicable for this measure in your Member State

Statutory basis: Convention of 29 May 2000 on Mutual Assistance in Criminal Matters between the Member States of the European Union, and its Protocol of 16th October 2001, approved by statute of 27th October 2010

3. COMPETENT AUTHORITY TO:

Люксембург

* receive the request/decision for judicial cooperation

"In application of article 2 of the statute of 8th August 2000, as a matter of principle, the General Prosecutor; however, possibility of direct communications between the competent judicial authorities, i.e. the Prosecutor or the investigating magistrate. Execution of the measure by the investigating magistrate, under the conditions set forth under articles 66-2 ff. of the Code of Criminal Procedure. Transmission of the seized information subjet to leave of the Court sitting in chambers of council."

* execute/recognise the measure (if other than the receiving authority)

N/A

4. ACCEPTED LANGUAGES

Люксембург

Accepted languages for the request/decision

Translation of the letters rogatory and attached documents into French or German; English commonly accepted.

5. EXECUTION DEADLINE

Люксембург

Deadlines for the execution of the request/decision (where applicable)

N/A

6. CONCISE LEGAL PRACTICAL INFORMATION

Люксембург

a. Special requirements

"To be requested by international letters rogatory. Contents: - an indication of the authority making the request; - the object of and the reason for the request; - time and place of perpetration of the offence, a summary of the facts, and an indication of the reasons why the requesting autority believes that the information requested is fundamental for the investigation of the relevant criminal conduct ; - where possible, the identity and the nationality of the person concerned; - specific reasons why the requesting authority believes that an account is held in a Luxembourg based bank, and, where possible, the indication of the banks that might be implied ; - an indication of the criminal conduct under investigation, including the statutory basis and the sanctions attached thereto; - any specific procedure requested by the requesting party, in particular whether the witness is to be heard under oath or not, and whether he is to be informed about any rights in application of the procedure of the requesting State. Information and documents obtained may be transferred via e-mail. The concerned banks may not reveal the measure to their client or any third parties. Execution of the measure in conformity with the procedure applicable in the requesting State : possible as a matter of principle; to be assessed on a case by case basis. Relevant formalities to be expressly indicated. "

b. Other useful information

Not applicable.

Last reviewed on 11 октомври 2018 by Tools Correspondent
  • ® 2021 EJN. All Rights Reserved