The applicant, Rabbe Roley Ragnar Österlund, is a Finnish national who was born in 1962 and lives in Karjaa (Finland). He is the owner of two companies. The Finnish tax authorities carried out inspections of the applicants' companies and found irregularities in the companies' tax returns.
The tax authorities imposed additional taxes and surcharges against Mr Österlund. In parallel, the Finnish police launched criminal investigations into Mr Österlund's financial activities. Mr Österlund was convicted in 2008 of 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 Österlund 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


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