The Resource Åklagaren v Fransson : Case C-617/10

Åklagaren v Fransson : Case C-617/10

Åklagaren v Fransson : Case C-617/10
Åklagaren v Fransson : Case C-617/10
Judgment by the Court of Justice of the European Union (Grand Chambre), dated 26 February 2013. The taxpayer was found to have submitted false information in a VAT return and was surcharged 40% of the tax under-reported. He was subsequently charged with criminal offences of intentionally filing false returns, which rendered him liable with up to six years' imprisonment. Article 50 of the Charter of Fundamental Rights of the European Union provided that "no one shall be liable to be tried or punished again in criminal proceedings for an offence for which he or she has already been finally acquitted or convicted within the Union in accordance with the law". The taxpayer claimed that he had already had a tax surcharge levied against him and that that amounted to a criminal charge. The matter was referred to the European Court of Justice for a ruling as to whether the tax surcharge constituted a criminal penalty
Citation source
In: International tax law reports. - London. - Vol. 15 (2013),
Language note
Åklagaren v Fransson : Case C-617/10

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