European Union - Case Note on Åkerberg Fransson (Case C-617/10)
- European Union
- C. Brokelind
- European Taxation, 2013 (Volume 53), No 6
- 3 May 2013
This note examines the recent ECJ decision in Åkerberg Fransson (Case C-617/10), wherein the court held that the prohibition against double jeopardy provided for by article 50 of the Charter of Fundamental Rights may apply to a system where a combination of administrative and criminal penalties is imposed in regard to the same act of non-compliance, to the extent that the administrative penalties are assessed as criminal in light of the “Engel” criteria defined in the case law of the European Court of Human Rights.