The Resource Rosenquist v Sweden (admissibility) : application no. 60619/00
Rosenquist v Sweden (admissibility) : application no. 60619/00
Resource Information
The item Rosenquist v Sweden (admissibility) : application no. 60619/00 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Rosenquist v Sweden (admissibility) : application no. 60619/00 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Judgment by the European Court of Human Rights dated 14 September 2004. The case deals with a taxpayer subject to (automatic) administrative penalties for the non-filing of a tax return, who was subsequently prosecuted for non-filing with intent to evade tax. The taxpayer appealed on the ground that he had been tried and punished twice for the same offence (double jeopardy)
- Language
- eng
- Label
- Rosenquist v Sweden (admissibility) : application no. 60619/00
- Title
- Rosenquist v Sweden (admissibility) : application no. 60619/00
- Language
- eng
- Summary
- Judgment by the European Court of Human Rights dated 14 September 2004. The case deals with a taxpayer subject to (automatic) administrative penalties for the non-filing of a tax return, who was subsequently prosecuted for non-filing with intent to evade tax. The taxpayer appealed on the ground that he had been tried and punished twice for the same offence (double jeopardy)
- Citation source
- In: International tax law reports. - London. - Vol. 7 (2004),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- ECHR case law
- fine, administrative
- criminal tax law
- criminal law
- tax evasion
- Label
- Rosenquist v Sweden (admissibility) : application no. 60619/00
- Label
- Rosenquist v Sweden (admissibility) : application no. 60619/00
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Rosenquist-v-Sweden-admissibility--application/cu6qzDr1OHg/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Rosenquist-v-Sweden-admissibility--application/cu6qzDr1OHg/">Rosenquist v Sweden (admissibility) : application no. 60619/00</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Rosenquist-v-Sweden-admissibility--application/cu6qzDr1OHg/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Rosenquist-v-Sweden-admissibility--application/cu6qzDr1OHg/">Rosenquist v Sweden (admissibility) : application no. 60619/00</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>