''Åkerberg Fransson'' (2013) C-617/10 is an
EU law
European Union law is a system of rules operating within the member states of the European Union (EU). Since the founding of the European Coal and Steel Community following World War II, the EU has developed the aim to "promote peace, its val ...
case, concerning human rights in the European Union.
Facts
Mr Hans Åkerberg Fransson claimed he should not have criminal proceedings brought against him after he had already gotten tax fines. The Åklagaren (Public Prosecutor's Office) prosecuted Mr Fransson for fraudulently misstating his liabilities for income and
Value Added Tax, failing to declare employers' contributions in his work as a fisherman on the
Kalix River. Directive 2006/112/EC harmonised principles of those taxes. He got fines for 2004 and 2005 in 2007. The criminal prosecutions began.
CFREU
The Charter of Fundamental Rights of the European Union (CFR) enshrines certain political, social, and economic rights for European Union (EU) citizens and residents into EU law. It was drafted by the European Convention and solemnly proclai ...
article 50 says that nobody shall be tried or punished twice for a criminal conviction (''
ne bis in idem'', not the same thing twice).
ECHR Protocol 7, article 4 contains the same.
Judgment
The Court of Justice, Grand Chamber, held that a tax penalty, for value added tax, if not criminal in nature can be imposed. EU law does not govern relations of member states to the ECHR. However, it precludes a national law disapplying provisions contrary to the
CFREU
The Charter of Fundamental Rights of the European Union (CFR) enshrines certain political, social, and economic rights for European Union (EU) citizens and residents into EU law. It was drafted by the European Convention and solemnly proclai ...
, as it withholds a power to assess fully whether a provision is compatible with the Charter.
See also
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European Union law
Notes
References
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{{DEFAULTSORT:Akerberg Fransson
Court of Justice of the European Union case law