The Resource A and another v Norway : (App nos 24130/11 and 29758/11)

A and another v Norway : (App nos 24130/11 and 29758/11)

Label
A and another v Norway : (App nos 24130/11 and 29758/11)
Title
A and another v Norway : (App nos 24130/11 and 29758/11)
Contributor
Subject
Language
eng
Summary
Judgment by the European Court of Human Rights (Grand Chamber), judgment date 15 November 2016. The applicants made significant revenue from the sale of shares which was not declared to the Norwegian tax authorities, resulting in unpaid taxes. Following investigation by the tax authorities, amendments were made to the applicants' tax returns for the relevant year, and they were ordered to pay a tax penalty of 30% to be calculated on the basis of the tax they owed in respect of the undeclared amount. Criminal proceedings were also instigated against them for aggravated tax fraud in respect of the same transaction, in which they were both sentenced to terms of imprisonment. The applicants complained to the European Court of Human Rights (ECHR), submitting that, in breach of art 4 of Protocol 7 to the European Convention on Human Rights (which enshrined the principle of ne bis in idem in 'criminal proceedings'), they had been both prosecuted and punished twice in respect of the same offence, namely in respect of the tax penalties, which they had paid, and their indictment and sentencing for aggravated tax fraud. In essence, they argued that they had been subject to double jeopardy on account of the same matter. The respondent government contended, that the notion of 'criminal proceedings' for art 4 of Protocol 7 was narrower than that applicable under art 6 of the Convention (regarding fair trial); and that in certain circumstances art 4 of Protocol 7 permitted parallel proceedings. The matter was referred to the Grand Chamber for determination. The long-awaited judgment of the Grand Chamber of the ECHR may prove to be one of the most significant tax cases decided recently on procedural issues in cases where tax evasion is involved
Citation source
In: International tax law reports. - London. - Vol. 19 (2017), part 6 ; p. 868-970
Geographic coverage
Europe
Language note
English
Label
A and another v Norway : (App nos 24130/11 and 29758/11)
Instantiates
Publication
Label
A and another v Norway : (App nos 24130/11 and 29758/11)
Publication

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