28 févr. 2013

ECJ: Imposing administrative and criminal sanctions does not breach the ne bis in idem principle, Fransson, C 617/10


Mr. Åkerberg Fransson was accused by Swedish prosecution of non payment of about 83 000 € of taxes (income tax, VAT, social security and employer’s part deductions, § 12). He was subjected to tax penalty (administrative one), and then criminal proceedings started. Tax evasion may lead to 2 years of imprisonment. Mr. Fransson insists that he has already got an administrative sanction, and therefore the criminal one would breach the principle that none may be subjected to a double sanction for the same crime (Article 50 of the EU Charter of Fundamental Rights).

The ECJ Grand Chamber replies that in principle there is no double punishment in imposing both administrative and criminal sanctions, however the sanctions must pass a test in order not to be considered as punishing twice (§§ 34-35):
  1. Classification of the offence under national law;
  2. The very nature of the offence;
  3. The nature and degree of severity of the penalty.

This test gives a slight chance to avoid a sanction in certain cases.

15 commentaires:

Anonyme a dit…

[url=http://buycialispremiumpharmacy.com/#tjivx]buy cialis online[/url] - cialis online , http://buycialispremiumpharmacy.com/#kveix buy cialis

Anonyme a dit…

[url=http://buyviagrapremiumpharmacy.com/#rzypf]buy viagra[/url] - buy cheap viagra , http://buyviagrapremiumpharmacy.com/#vcwcx buy viagra online

Anonyme a dit…

[url=http://buycialispremiumpharmacy.com/#taort]generic cialis[/url] - buy cialis online , http://buycialispremiumpharmacy.com/#sgmeg cialis online

Anonyme a dit…

[url=http://buycialispremiumpharmacy.com/#kfydz]buy cialis[/url] - cialis online , http://buycialispremiumpharmacy.com/#kfzhb generic cialis

Anonyme a dit…

[url=http://buyviagrapremiumpharmacy.com/#qzcrs]buy viagra online[/url] - generic viagra , http://buyviagrapremiumpharmacy.com/#nrhrp generic viagra

Anonyme a dit…

[url=http://buyviagrapremiumpharmacy.com/#retbn]buy cheap viagra[/url] - buy viagra , http://buyviagrapremiumpharmacy.com/#kmuqh buy viagra

Anonyme a dit…

[url=http://viagraboutiqueone.com/#jrmfu]viagra 25 mg[/url] - cheap generic viagra , http://viagraboutiqueone.com/#ihgqa viagra online without prescription

Anonyme a dit…

[url=http://buyonlineaccutaneone.com/#kmwxi]buy cheap accutane[/url] - cheap accutane online , http://buyonlineaccutaneone.com/#accen accutane cost

Anonyme a dit…

[url=http://buynolvadexonlineone.com/#cxkne]nolvadex online[/url] - cheap nolvadex , http://buynolvadexonlineone.com/#wkfpc nolvadex online

Anonyme a dit…

Rеmаrkable! Its rеally
amаzing ρiece of ωrіting, I have got much cleaг
іdеa cοncerning fгοm this paragraph.



Here is my wеbpage - http://plooshy.com/2013/02/12/forum-link-building-services-alaska/

Anonyme a dit…

[url=http://my.moverapid.com/agarol][img]http://my.moverapid.com/promo.gif[/img][/url]





[size=4][url=http://my.moverapid.com/agarol][b][color=blue]Buy [/color][color=red]Agarol Laxative[/color][color=blue] ONLINE - click here![/color][/b][/url][/size]

Anonyme a dit…

[url=http://my.moverapid.com/melatonin][img]http://my.moverapid.com/promo.gif[/img][/url]





[size=4][url=http://my.moverapid.com/melatonin][b][color=blue]Buy [/color][color=red]Melatonin[/color][color=blue] ONLINE - click here![/color][/b][/url][/size]

Anonyme a dit…

The articleice Machines introduces:This article about How To Buy Commercial Ice Machines For Restaurant,With the introduction of cutting edge and innovative technologies, a commercial ice machine is no longer a bulky device producing insanitation, consuming a lot ...

If you need more ice Machines infomation about How To Buy Commercial Ice Machines For Restaurant, Click here to find.

With the introduction of cutting ice Machines edge and innovative technologies, a commercial ice machine is no longer a bulky device producing insanitation, consuming a lot of energy, making noise, and taking a lot of time to make the needed supply of ice. As a result of high end technologies, commercial ice machines are able to achieve “being green” the highest levels of energy and water conservation. Now a commercial ice machine can easily produce from 65 pounds to 2,000 pounds of ice cubes in a day. You can find varied shapes of ice cubes such as dice, half dice, octagon, crushed, nugget, and flake.

Commercial ice machines are the standalone units,ice Machines designed to produce large quantities of ice for various commercial purposes. Once installed, these commercial ice makers are pretty automatic and do not need much attention from you or your staff. These factory-made machines consist of a condensing unit and ice-making section that operates as an integrated unit to make ice, an ice bin or a storage unit to store the created ice and a dispensing unit to dispense the ice out of the machine. Many automatic ice machines use moving water to create an improved quality of ice cubes. They work on the principle of “faster the water moves the better the ice quality becomes”. In this process, the air and un-dissolved solids get washed away. This results in pure and clear ice production.

Large amounts of ice are demanded for various purposes in many ice Machines commercial entities such as Restaurants, Bars, Ice Cream Parlors, Bakeries, Country Clubs and Golf Courses. A commercial ice machine is the perfect choice for such places as the large quantity of ice also needs to be a certain quality as well. Automatic commercial ice machines will make plenty of ice of equal size in a short span of time. All you need to do is just start the machine and set the required functions, and leave the rest up to the machine. You will get good quantity of quality ice in a short amount of time. In addition, many commercial ice machines come with a self cleaning function. This will help maintain the quality and quantity if the produced ice while decreasing the time that you and or your staff must spend with the machine.

Keep in mind that there are two varieties of ice machines: air cooled and waterice Machines cooled. Air cooled ice machines use air to disperse the heat, whereas water cooled ice machine uses water to do the same function. Air cooled ice machines use more energy and also are much noisier than water cooled ice machines. However, they are more affordable than water cooled ice machines.

An assorted collection of wonderful, fast and energy efficient commercial ice makers are readilyice Machines available in the market. Various renowned and reliable manufacturers have come up with their unique range of these amazing machines. Numerous models that create different types and sizes of ice are available in the local and online market. A competitive urge of creating more efficient and cost effective ice machines, has left the customers and consumers with a distinctive variety of these units in which to choose.

Anonyme a dit…

[url=http://my.moverapid.com/mefloquine][img]http://my.moverapid.com/promo.gif[/img][/url]





[size=4][url=http://my.moverapid.com/mefloquine][b][color=blue]Buy [/color][color=red]Mefloquine[/color][color=blue] ONLINE - click here![/color][/b][/url][/size]

OBAT FLEK PARU PARU a dit…

Silahkan kunjungi :
http://arkanherbal.com/obat-trikomoniasis/
http://arkanherbal.com/cara-mengobati-abses-payudara/
http://qncjellygamat.org/obat-patah-tulang-pergelangan-tangan/
http://qncjellygamat.org/obat-patah-tulang-paha/
http://obatparuparubasah.utamakansehat.com/
http://obatkatarak.utamakansehat.com/
http://obatamandel.utamakansehat.com/
http://obatkelenjartiroid.utamakansehat.com/
http://obatflekparuparu.utamakansehat.com/
http://arkanherbal.com/eye-care-softgel/