JUSTICE : COURT EXPLAINS PRINCIPLE OF DOUBLE JEOPARDY.
Under the European Charter of Fundamental Rights, now legally binding within the EU, a person cannot be tried twice for the same crime. However, the EU Court of Justice (ECJ) explained in a judgement on a case, on 26 February, that this text does not say that a member state cannot impose, for the same acts of tax evasion, a tax penalty and a criminal penalty - where the tax penalty is not criminal in nature.
The case (C-617/10) concerned self-employed Swedish fishermanaHans Akerberg Fransson, who sold his catches from the waters of the river Kalix on both Swedish and Finnish territory. The Swedish tax authorities accused Fransson of infringing his tax declaration obligations during 2004 and 2005, and therefore imposed tax penalties on him in 2007.
Two years later, criminal proceedings were brought against Fransson at his local court in Haparanda, with the public prosecutor's office accusing him of committing tax evasion offences (in the years 2004 and 2005), punishable under Swedish law by a prison term of up to six years. The acts...
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