Revocation of the decision to discontinue proceedings by the Higher Regional Court of Frankfurt am Main in the context of the so-called ‘Sommermärchen’ (Summer Fairy Tale)
By decision dated May 25, 2023 (Case No. 7 Ws 294/22), the Higher Regional Court of Frankfurt am Main overturned the discontinuation order issued by the Economic Criminal Chamber of the Regional Court of Frankfurt am Main in connection with criminal investigations into the so-called ‘Sommermärchen’ (Summer Fairy Tale). The subject matter concerns the assessment of potentially criminal conduct in relation to the awarding of the 2006 FIFA World Cup to Germany. The following discussion highlights the essential legal considerations as well as the practical implications of the decision in the area of white-collar criminal proceedings.
Background of the proceedings
The initial situation
The awarding of the 2006 FIFA World Cup and the associated financial transactions carried out by the organizing committee were at the center of public and media attention. Law enforcement authorities in the state of Hesse conducted investigations over an extended period concerning possible violations of tax laws. The investigations focused on whether payments amounting to several million euros to FIFA were properly declared or whether incorrect tax information was provided during processing. The criminal assessment centered particularly on § 370 of the Fiscal Code (tax evasion) and relevant provisions of the Fiscal Code.
Prior decision by the Regional Court
The Regional Court of Frankfurt am Main had provisionally discontinued the proceedings due to a procedural obstacle in accordance with § 206a StPO (German Code of Criminal Procedure). According to the lower court, the decisive factor was that the allegations under review had already become time-barred at the relevant time, which is why the facts of the case had not been further examined.
Legal assessment by the Higher Regional Court
Examination of the statute of limitations
The Higher Regional Court of Frankfurt am Main conducted a thorough examination of the procedural requirements for discontinuing the proceedings. According to the OLG, the Regional Court was obliged to examine all aspects of the complex and international payment flows and to assess the relevant legal bases in their entirety. The OLG concluded that the statute of limitations for the alleged offenses had not yet expired at the time of the discontinuation decision. In particular, it must be taken into account that extensions of time limits, grounds for interruption, and special features of cross-border cases must be assessed in accordance with the provisions of German criminal procedure law.
Significance for the interpretation of procedural obstacles
The OLG emphasized the far-reaching importance of thorough investigations in the context of tax-related proceedings with an international dimension. In particular, the existence and duration of events suspending the limitation period, as well as interruptions of the statute of limitations pursuant to § 78c StGB, must be traced in detail in white-collar criminal proceedings involving cross-border circumstances. According to the OLG, this differentiated examination was omitted in this particular case. As a consequence, a further clarification of the facts by the administrative court was necessary.
Practical relevance and outlook
Consequences of the decision
The revocation of the discontinuation order leads to the continuation of the criminal investigation at the Regional Court of Frankfurt am Main. For defendants in cases with an international dimension, the decision underscores the importance of a comprehensive examination of all procedural requirements by investigating authorities and courts—especially regarding allegations, the statute of limitations, and the existence of potential procedural obstacles. The decision also highlights the challenges involved in the criminal assessment of complex economic transactions and sets standards for a detailed substantiation of procedural decisions.
Notes on the current status
It should be noted that the criminal investigations are ongoing and that there is no final judicial decision on the guilt or innocence of the persons concerned. The presumption of innocence remains unaffected until a final decision is reached. The continuation of the proceedings is based in particular on the legal necessity of a thorough review of the substantive and procedural legal situation.
Source reference
Further details on the decision and the complete press release can be found at: OLG Frankfurt am Main, 7 Ws 294/22.
For companies, investors, and individuals, issues related to tax and economic criminal proceedings may present particular complexity at both the national and international levels. Should you require advice regarding the assessment of statutes of limitations, international matters, or other commercial law proceedings, the Rechtsanwalt at MTR Legal are available nationwide and internationally.
