Case C-617/10 | Åklagaren v Hans Åkerberg Fransson

Summary:

Judgement from the Court of Justice of the European Union (CJEU) relating to the the interpretation of the ne bis in idem principle - which provides that someone should not be punished twice by criminal law - in EU law.

Further information:

The case was brought to the CJEU in relation to criminal proceedings initiated against Hans Åkerberg Fransson for tax fraud. Mr Fransson allegedly provided false information concerning his income tax and value added tax, resulting in loss of revenye for the Swedish authorities. Following initial tax fines, further criminal proceedings were initiated against the same person for the same facts at a later stage. Mr Fransson argued that those criminal charges should be dismissed because he had already been punished for those acts. Criminal proceedings were therefore in violation of the ne bis in idem principle laid down in article 50 of the EU Charter of Fundamental Rights. The case also raised the issue of jurisdiction on whether the case fell within the scope of EU law.

On 26 February 2013, the Court of Justice concluded that it has no power to examine the compatibility with the Charter of national legislation lying outside the scope of European Union law. It also argues that the ne bis in idem principle does not preclude a Member State from imposing successively, for the same acts of non-compliance with declaration obligations in the field of valued added tax, a tax penalty and a criminal penalty in so far as the first penalty is not criminal in nature, a matter which is for the national court to determine.

• Primary Source

Commentary and Analysis

Webstroke Law: Case C-617/10 Fransson [2013] https://webstroke.co.uk/law/cases/case-c-61710-fransson-2013

European Law Blog, 26/02/2013: Casting the net of fundamental rights protection: C-617/10 Åkerberg Fransson https://europeanlawblog.eu/2013/02/26/casting-the-net-of-fundamental-rights-protection-c-61710-akerberg-fransson/

Örebro University: EU Constitutional Law, 26/04/2013: Åklagaren v. Hans Åkerberg Fransson, Case C-617/10 of 26 February 2013 https://eulaworebro.wordpress.com/2013/04/26/aklagaren-v-hans-akerberg-fransson-case-c-61710-of-26-february-2013/

Leiden University: Leiden Law Blog, 21/05/2013: The Applicability of the EU Fundamental Rights Charter: A Matter of Who Has the Last Word? https://leidenlawblog.nl/articles/the-applicability-of-the-eu-fundamental-rights-charter-a-matter-of-who-has

---