H&I 2017/2
A and B v. Norway. Ne bis in idem principle was not infringed by the conduct of administrative and criminal proceedings resulting in a combination of penalties. ECHR
EHRM 15-11-2016, ECLI:CE:ECHR:2016:1115JUD002413011, m.nt. Edwin Thomas
- Instantie
Europees Hof voor de Rechten van de Mens
- Datum
15 november 2016
- Zaaknummer
24130/11
29758/11
- Noot
Edwin Thomas
- JCDI
JCDI:ADS925256:1
- Vakgebied(en)
Europees belastingrecht / Algemeen
- Brondocumenten
ECLI:CE:ECHR:2016:1115JUD002413011, Uitspraak, Europees Hof voor de Rechten van de Mens, 15‑11‑2016
Essentie
The ECHR (Grand Chamber) has given a judgment in the case A and B v. Norway. The ECHR held, by sixteen votes to one, that there had been no violation of Article 4 of Protocol No. 7 (right not to be tried or punished twice) to the European Convention on Human Rights. The case concerned two taxpayers who submitted that they had been prosecuted and punished twice – in administrative and criminal proceedings – for the same offence. The Court concluded that it had no cause to cast doubt on the reasons why the Norwegian legislature had opted to regulate ... Verder lezen? Log in om dit document te bekijken.