Lucky Dev v. Sweden - 7356/10 - Legal Summary [2014] ECHR 1389 (27 November 2014)

Lucky Dev v. Sweden - 7356/10 - Legal Summary [2014] ECHR 1389 (27 November 2014)

Continuation of tax-surcharge proceedings after final acquittal of tax offence based on the same facts constitutes a violation of Article 4 of Protocol No. 7, as the applicant was tried again for an offence for which she had already been finally acquitted.

Citation
[2014] ECHR 1389
Parties
Applicant: Lucky Dev; Respondent: Sweden
Jurisdiction
European Union
Judgment Date
27 November 2014
Procedural Posture
Application to European Court of Human Rights / Final Judgment
Outcome
violation found unanimously
Legal Topics
Ne Bis in Idem, Tax Surcharges, Double Jeopardy
Human Rights Criminal Law Tax Law Ne Bis in Idem Tax Surcharges Double Jeopardy

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Parties

Lucky Dev

Applicant

Sweden

Respondent

Procedural Posture

Application to European Court of Human Rights / Final Judgment

Legal Issues

  1. 1 Whether continuation of tax-surcharge proceedings after acquittal of tax offence constitutes double jeopardy under Article 4 of Protocol No. 7

Ratio Decidendi

Continuation of tax-surcharge proceedings after final acquittal of tax offence based on the same facts constitutes a violation of Article 4 of Protocol No. 7, as the applicant was tried again for an offence for which she had already been finally acquitted.

Court Disposition

violation found unanimously

Orders

  • EUR 2,000 awarded for non-pecuniary damage