Åkerberg Fransson (2013) C-617/10 is a decision of the Court of Justice of the European Union (CJEU) concerning the application of the Charter of Fundamental Rights of the European Union. The case addressed whether EU member states are bound by the Charter when enforcing national laws that implement EU obligations, particularly in the context of tax penalties and criminal proceedings.
The Court ruled that the Charter does apply when national measures fall within the scope of EU law, and that doing so does not violate the principle of national legal autonomy. The case is notable for clarifying when the Charter’s protections—such as the right not to be tried or punished twice for the same offence (ne bis in idem)—apply in national legal systems.
Facts Mr Hans Åkerberg Fransson claimed he should not have criminal proceedings brought against him after he had already gotten tax fines. The Åklagare (Public Prosecutor's Office) prosecuted Mr Fransson for fraudulently misstating his liabilities for income and Value Added Tax, failing to declare employers' contributions in his work as a fisherman on the Kalix River. Directive 2006/112/EC harmonised principles of those taxes. He got fines for 2004 and 2005 in 2007. The criminal prosecutions began. CFREU article 50 says that nobody shall be tried or punished twice for a criminal conviction (ne bis in idem, not the same thing twice). ECHR Protocol 7, article 4 contains the same.
Judgment The Court of Justice, Grand Chamber, held that a tax penalty, for value added tax, if not criminal in nature can be imposed. EU law does not govern relations of member states to the ECHR. However, it precludes a national law disapplying provisions contrary to the CFREU, as it withholds a power to assess fully whether a provision is compatible with the Charter.
See also
European Union law
Notes
References