Ne bis in Idem - the Charter and ECHR, Possible affects of the latest interpretation by the ECJ of the Ne Bis in Idem principle in the Haparanda Case.
Ne bis in idem is an evolving and current topic of EU law where recent case law has affected its application. The Swedish tax system contains administrative proceedings that can result in fines that can thereafter be followed (or initiated) with a criminal offence proceeding. The ECtHR revised its v...
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Lunds universitet/Juridiska institutionen
2013
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ftulundlupsp:oai:lup-student-papers.lub.lu.se:3958884 2023-07-30T04:03:59+02:00 Ne bis in Idem - the Charter and ECHR, Possible affects of the latest interpretation by the ECJ of the Ne Bis in Idem principle in the Haparanda Case. Eriksson, Veronica 2013 application/pdf http://lup.lub.lu.se/student-papers/record/3958884 eng eng Lunds universitet/Juridiska institutionen http://lup.lub.lu.se/student-papers/record/3958884 Ne bis in Idem EU law Haparanda Case 617/10 swedish tax laws klart stöd administralively imposed fines double jeopardy Law and Political Science H2 2013 ftulundlupsp 2023-07-11T20:06:58Z Ne bis in idem is an evolving and current topic of EU law where recent case law has affected its application. The Swedish tax system contains administrative proceedings that can result in fines that can thereafter be followed (or initiated) with a criminal offence proceeding. The ECtHR revised its view on the Ne bis in Idem in Zolothukin v Russia and concluded that the Identity of the facts was decisive for if two proceedings concerned the same- Idem. The Swedish Supreme courts weighed this new practice and acknowledged it when they delivered verdict in NJA 2010 s 168 I & II but they made the assessment that they needed “klart stöd” (clear support) from the ECHR or the ECtHR case law to be able to reject the system of dual proceedings within Swedish tax laws. This decision was both criticized and debated. The principle of Ne bis in Idem received a broader base for interpretation with the recent judgment from ECJ in the case of Åkerberg Fransson C-617/10, the so called Haparanda Case, in the area of administratively imposed fines. It discusses both the nature of the proceedings, the offence and the “klart stöd” doctrine. The findings by the ECJ are likely to affect both Swedish tax laws as well as other areas of dual proceedings and administratively imposed fines within the European Union. Other/Unknown Material Haparanda Lund University Publications Student Papers (LUP-SP) Haparanda ENVELOPE(24.137,24.137,65.835,65.835) Åkerberg ENVELOPE(22.350,22.350,66.083,66.083) |
institution |
Open Polar |
collection |
Lund University Publications Student Papers (LUP-SP) |
op_collection_id |
ftulundlupsp |
language |
English |
topic |
Ne bis in Idem EU law Haparanda Case 617/10 swedish tax laws klart stöd administralively imposed fines double jeopardy Law and Political Science |
spellingShingle |
Ne bis in Idem EU law Haparanda Case 617/10 swedish tax laws klart stöd administralively imposed fines double jeopardy Law and Political Science Eriksson, Veronica Ne bis in Idem - the Charter and ECHR, Possible affects of the latest interpretation by the ECJ of the Ne Bis in Idem principle in the Haparanda Case. |
topic_facet |
Ne bis in Idem EU law Haparanda Case 617/10 swedish tax laws klart stöd administralively imposed fines double jeopardy Law and Political Science |
description |
Ne bis in idem is an evolving and current topic of EU law where recent case law has affected its application. The Swedish tax system contains administrative proceedings that can result in fines that can thereafter be followed (or initiated) with a criminal offence proceeding. The ECtHR revised its view on the Ne bis in Idem in Zolothukin v Russia and concluded that the Identity of the facts was decisive for if two proceedings concerned the same- Idem. The Swedish Supreme courts weighed this new practice and acknowledged it when they delivered verdict in NJA 2010 s 168 I & II but they made the assessment that they needed “klart stöd” (clear support) from the ECHR or the ECtHR case law to be able to reject the system of dual proceedings within Swedish tax laws. This decision was both criticized and debated. The principle of Ne bis in Idem received a broader base for interpretation with the recent judgment from ECJ in the case of Åkerberg Fransson C-617/10, the so called Haparanda Case, in the area of administratively imposed fines. It discusses both the nature of the proceedings, the offence and the “klart stöd” doctrine. The findings by the ECJ are likely to affect both Swedish tax laws as well as other areas of dual proceedings and administratively imposed fines within the European Union. |
format |
Other/Unknown Material |
author |
Eriksson, Veronica |
author_facet |
Eriksson, Veronica |
author_sort |
Eriksson, Veronica |
title |
Ne bis in Idem - the Charter and ECHR, Possible affects of the latest interpretation by the ECJ of the Ne Bis in Idem principle in the Haparanda Case. |
title_short |
Ne bis in Idem - the Charter and ECHR, Possible affects of the latest interpretation by the ECJ of the Ne Bis in Idem principle in the Haparanda Case. |
title_full |
Ne bis in Idem - the Charter and ECHR, Possible affects of the latest interpretation by the ECJ of the Ne Bis in Idem principle in the Haparanda Case. |
title_fullStr |
Ne bis in Idem - the Charter and ECHR, Possible affects of the latest interpretation by the ECJ of the Ne Bis in Idem principle in the Haparanda Case. |
title_full_unstemmed |
Ne bis in Idem - the Charter and ECHR, Possible affects of the latest interpretation by the ECJ of the Ne Bis in Idem principle in the Haparanda Case. |
title_sort |
ne bis in idem - the charter and echr, possible affects of the latest interpretation by the ecj of the ne bis in idem principle in the haparanda case. |
publisher |
Lunds universitet/Juridiska institutionen |
publishDate |
2013 |
url |
http://lup.lub.lu.se/student-papers/record/3958884 |
long_lat |
ENVELOPE(24.137,24.137,65.835,65.835) ENVELOPE(22.350,22.350,66.083,66.083) |
geographic |
Haparanda Åkerberg |
geographic_facet |
Haparanda Åkerberg |
genre |
Haparanda |
genre_facet |
Haparanda |
op_relation |
http://lup.lub.lu.se/student-papers/record/3958884 |
_version_ |
1772815139887644672 |