The Resource Åklagaren v Hans Åkerberg Fransson: Charter(ing) new territory

Åklagaren v Hans Åkerberg Fransson: Charter(ing) new territory

Label
Åklagaren v Hans Åkerberg Fransson: Charter(ing) new territory
Title
Åklagaren v Hans Åkerberg Fransson: Charter(ing) new territory
Creator
Subject
Language
eng
Summary
This case note discusses a case which is likely to become a landmark judgment for the protection of EU taxpayers and human rights in general. The facts: Mr Åkerberg Fransson was ordered by the Swedish tax board to pay certain tax surcharges in respect of income tax, VAT and employers' social security contributions for providing false information. Later on Mr Åkerberg Fransson was accused of having committed serious tax offences, punishable with imprisonment on precisely the same facts. He paid the tax surcharges, but challenged the indictment on the ground that it breached the ne bis in idem principle (the right not to be punished twice for the same offence). The Swedish court decided to stay the proceedings and referred certain questions to the European Court of Justice (ECJ) for a preliminary ruling. The ECJ was required to deal with four different issues: (1) its own jurisdiction, which prompted the consideration of human rights competence of the EU; (2) the applicability of the Charter of Fundamental Rights of the European Union; (3) the interaction between EU law and the European Convention for the Protection of Human Rights and Fundamental Freedom and (4) the role of national courts in protecting the rights enshrined in the Charter
Citation source
In: British tax review. - London. - (2013),
http://library.link/vocab/creatorName
Palma, R. Camacho
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • human rights
  • EU Charter of Fundamental Rights
  • criminal tax law
Label
Åklagaren v Hans Åkerberg Fransson: Charter(ing) new territory
Instantiates
Publication
Label
Åklagaren v Hans Åkerberg Fransson: Charter(ing) new territory
Publication

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