The case concerned Mr Rinas' complaint about having been punished twice for the same tax offence. In taxation proceedings brought against Mr Rinas in Finland for receiving disguised dividends from his foreign companies Mr Rinas had tax surcharges imposed on him for the tax years 1999 to 2000 and 2002 to 2004. These taxation decisions against him became final in September 2012 when the Supreme Administrative Court refused Mr Rina leave to appeal. In parallel, Mr Rinas had criminal proceedings brought against him and he was convicted in June 2009 of aggravated tax fraud for the years 1999 to 2000 and 2002 to 2004, given a suspended prison sentence of one year and six months and ordered to pay compensation to the tax authorities. This judgment became final in May 2012 when the Supreme Court gave its final judgment against Mr Rinas. Mr Rinas complained about being tried and convicted for the same offence in both tax surcharge and tax fraud proceedings. The Court declares the complaint admissable. There has been a violation of the right not to be tried or punished twice.

17039/13