The applicant, Timo Veikko Kiiveri, is a Finnish national who was born in 1960 and lives in Tampere (Finland). He is the managing director and board member of a construction and decoration business in which he also holds the majority of the company's shares. The Finnish tax authorities carried out inspections of the applicants' company and found irregularities in the company's tax returns.
The tax authorities imposed additional taxes and surcharges against Mr Kiiveri. In parallel, the Finnish police launched criminal investigations into Mr Kiiveri's financial activities. Mr Kiiveri was convicted in 2009 of accounting offences and aggravated tax fraud. He was given custodial sentences and fines. Relying on Article 4 of Protocol No. 7 (right not to be tried or punished twice), Mr Kiiveri complains that he has been tried and punished twice, once through taxation proceedings and once through criminal proceedings, on the basis of the same facts. 
The European Court of Human Rights declares the complaint concerning art. 4 of Protocol No. 7 to the Convention admissable. The Court holds that there has been a violation of art. 4 of Protocol No. 7 to the Convention.

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


Gerelateerde artikelen