Questão jurídica principal
Whether the Brazilian request was sufficiently specific and met dual criminality despite the appellant's fiscal-law objections.
Decisão extraída
The request met the requirements of Art. 28 IRSG, and the alleged conduct would amount to aggravated fraud under Swiss law; dual criminality was satisfied.
Fundamentação extraída
The court held that the request need only present enough facts to assess a probable assistance-capable offence; it need not prove the case exhaustively. The described manipulation of the lottery show involved elaborate deceptive machinations qualifying as arglist under Swiss fraud law, and the case was not limited to fiscal or lottery-law violations.