DEV v. SWEDEN - 7356/10 (Communicated Case) [2012] ECHR 1359 (03 July 2012)

Citation: [2012] ECHR 1359
Parties: Applicant: Lucky Dev; Respondent: Sweden
Jurisdiction: European Union
Judgment Date: 03 July 2012
Procedural Posture: Application to the European Court of Human Rights / Communicated Case
Legal Topics: Ne Bis in Idem (double Jeopardy), Tax Surcharges, Aggravated Bookkeeping Offence, Fair Trial Rights

Human Rights Law Tax Law Criminal Law Ne Bis in Idem (double Jeopardy) Tax Surcharges Aggravated Bookkeeping Offence Fair Trial Rights

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Parties

Lucky Dev

Applicant

Sweden

Respondent

Procedural Posture

Application to the European Court of Human Rights / Communicated Case

Legal Issues

1 Whether the applicant was punished twice for the same offence contrary to Article 4 of Protocol No. 7 to the Convention
2 Whether the applicant had a fair hearing in the tax proceedings under Article 6 of the Convention