Case Note on Åkerberg Fransson (Case C-617/10)

Journal
Author
Brokelind, C.
Country
European Union
Published Date
Issue
European Taxation 2013 (Volume 53), No. 6
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This note examines the recent ECJ decision in Åkerberg Fransson (Case C-617/10), wherein the court held that the prohibition against double jeopardy provided for by article 50 of the Charter of Fundamental Rights may apply to a system where a combination of administrative and criminal penalties is imposed in regard to the same act of non-compliance, to the extent that the administrative penalties are assessed as criminal in light of the “Engel” criteria defined in the case law of the European Court of Human Rights.