de Figueiredo v Australia [2010] JLR 376 (09 August 2010)
- Citation
- [2010] JLR 376
- Status
- Judgment
- Jurisdiction
- Jersey
- Posture
- Extradition / Judgment
More details
- Posture
- Extradition / Judgment
On this page
Professional case brief
Research organized from the available case record
01
Holding and result
Assisting others to evade payment of income tax is an extradition offence under Jersey law as it is transposable to the offences of fraud and conspiracy to defraud, both punishable by 12 or more months' imprisonment, and the requirement of false representations is satisfied by the nature of tax evasion.
Court disposition
extradition offence established
02
Material facts
Parties
de Figueiredo
ApplicantAustralia
Respondent03
Procedural history
Posture
Extradition / Judgment
04
Questions and positions
Legal issues
- 01
Whether assisting others to evade payment of income tax is an extradition offence under Jersey law
- 02
Whether the conduct is punishable with 12 or more months' imprisonment under Jersey law
- 03
Whether Jersey fraud law requirements are satisfied by tax evasion involving deception
Party arguments
- Applicant
- Assisting others to evade payment of income tax is not an extradition offence under Jersey law and does not meet the threshold of an offence punishable by 12 or more months' imprisonment.
- Respondent
- The conduct is transposable into Jersey law as fraud or conspiracy to defraud, both punishable by 12 or more months' imprisonment, and tax evasion necessarily involves deception and making false tax returns, satisfying Jersey fraud law requirements.
05
Court’s reasoning
Legal principles
- 01
Extradition (Jersey) Law 2004, art. 3(2)(b)
Extradition offences must be punishable by 12 or more months' imprisonment under Jersey law.
- 02
Jersey fraud law
Fraud under Jersey law requires false representations, which can be satisfied by tax evasion involving deception and false tax returns.
06
Ratio, limits and disposition
Ratio decidendi
Assisting others to evade payment of income tax is an extradition offence under Jersey law as it is transposable to the offences of fraud and conspiracy to defraud, both punishable by 12 or more months' imprisonment, and the requirement of false representations is satisfied by the nature of tax evasion.
Court disposition
extradition offence established
Source and reliance status
Official court record
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Judgment text
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Court record
Judgment
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BAILII >> Databases >> Jersey Law Reports >> de Figueiredo v Australia [2010] JLR 376 (09 August 2010) URL: https://www.bailii.org/je/cases/JLR/2010/JLR100376.html Cite as: [2010] JLR 376 [ New search ] [ Help ] de Figueiredo v Australia 2010 JLR 376 (09 August 2010) Extradition-extradition from Jersey-extradition offences-assisting others to evade payment of income tax transposable into Jersey law as offence punishable with 12 or more months' imprisonment (as required under Extradition (Jersey) Law 2004, art. 3(2)(b)), namely fraud and conspiracy to defraud-Jersey fraud law requirement of false representations satisfied by evasion of tax necessarily involving deception and making false tax returns The document you wish to view is available to registered users or can be purchased as a PDF. To purchase this document in PDF format or alternatively to Register to purchase membership go to the Jersey Law website via this link: 2010 JLR 376 BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII URL: https://www.bailii.org/je/cases/JLR/2010/JLR100376.html
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