de Figueiredo v Australia [2010] JLR 376 (09 August 2010)

de Figueiredo v Australia [2010] JLR 376 (09 August 2010)

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.

Citation
[2010] JLR 376
Parties
Applicant: de Figueiredo; Respondent: Australia
Jurisdiction
Jersey
Judgment Date
09 August 2010
Procedural Posture
Extradition / Judgment
Outcome
extradition offence established
Legal Topics
Extradition Offences, Tax Evasion, Fraud, Conspiracy to Defraud
Criminal Law Extradition Law Extradition Offences Tax Evasion Fraud Conspiracy to Defraud

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Parties

de Figueiredo

Applicant

Australia

Respondent

Procedural Posture

Extradition / Judgment

Legal Issues

  1. 1 Whether assisting others to evade payment of income tax is an extradition offence under Jersey law
  2. 2 Whether the conduct is punishable with 12 or more months' imprisonment under Jersey law
  3. 3 Whether Jersey fraud law requirements are satisfied by tax evasion involving deception

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