The "determination of a criminal charge" and tax matters

On 23 November 2006, the Grand Chamber of the European Court of Human Rights issued its judgment in Jussila v. Finland. That case should now be regarded as the leading case on the issue of when administrative penalties imposed in a taxation context involve the "determination of a criminal charge" for the purposes of Art. 6 of the European Convention on Human Rights. This article considers the background, the case, and the implications.