The Resource Tax penalties : minor criminal charges?

Tax penalties : minor criminal charges?

Label
Tax penalties : minor criminal charges?
Title
Tax penalties : minor criminal charges?
Creator
Subject
Language
eng
Summary
The article discusses the decision of the European Court of Human Rights (ECHR) of 15 November 2016, No. 24130/11 and 29758/11, (A. and B. v. Norway) in which the Jussila-doctrine was repeated once again. According to the author, the ECHR seems to have taken the next step in the discussion whether the criminal-head guarantees of Article 6 ECHR and other fundamental rights of the Convention should not apply in the same manner concerning tax fines as they do with "hard core criminal law". Further they state that, as shown in ECJ 26 February 2013, C-617/10 (Åkerberg Fransson), the European Court of Justice (ECJ) has taken a different path. In case C-524/15 Advocate General Campos Sánchez-Bordona has advised the ECJ to stay on its present course and not to follow the ECHR. In this article the authors discuss the different approaches of the ECHR and the ECJ
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 45 (2017), no. 12 ; p. 816-821
Language note
English
Label
Tax penalties : minor criminal charges?
Instantiates
Publication
Label
Tax penalties : minor criminal charges?
Publication

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