In re Rosenlund [2015] 2 JLR 29 (09 September 2015)
- Citation
- [2015] 2 JLR 29
- Status
- Judgment
- Jurisdiction
- Jersey
- Posture
- Criminal / Application to Register External Confiscation Order
More details
- Posture
- Criminal / Application to Register External Confiscation Order
On this page
Professional case brief
Research organized from the available case record
01
Holding and result
Jersey law as at the time of application governs whether overseas conduct is 'criminal conduct' for the purpose of registering an external confiscation order, and applying the amended penalty provision is not contrary to the presumption against retrospectivity or ECHR Article 7.
Court disposition
application granted
Orders
- external confiscation order registered in Jersey
02
Material facts
Parties
Rosenlund
Respondent03
Procedural history
Posture
Criminal / Application to Register External Confiscation Order
04
Questions and positions
Legal issues
- 01
Whether overseas conduct is 'criminal conduct' for the purpose of enforcing an external confiscation order in Jersey
- 02
Whether Jersey law as at the time of application or at the time of offence applies to the transposed overseas conduct
- 03
Whether applying the amended penalty provision is contrary to the presumption against retrospectivity or ECHR Article 7
Party arguments
- Applicant
- The overseas conduct corresponds to a Jersey offence punishable by one or more years' imprisonment as at the time of application, justifying registration of the external confiscation order.
- Respondent
- The law and penalty applicable should be that in force at the time of the offence, and applying a later, harsher penalty is contrary to the presumption against retrospectivity and ECHR Article 7.
05
Court’s reasoning
Legal principles
- 01
Income Tax (Jersey) Law 1961, art. 137 (as amended in 2009)
Jersey law as at the time of application to register the external confiscation order applies to the transposed overseas conduct, not the law at the time of the offence.
- 02
ECHR Article 7
This approach is not contrary to the presumption against retrospectivity nor does it impose a heavier penalty contrary to ECHR Article 7.
06
Ratio, limits and disposition
Ratio decidendi
Jersey law as at the time of application governs whether overseas conduct is 'criminal conduct' for the purpose of registering an external confiscation order, and applying the amended penalty provision is not contrary to the presumption against retrospectivity or ECHR Article 7.
Court disposition
application granted
- external confiscation order registered in Jersey
Source and reliance status
Official court record
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Judgment reading view
Judgment text
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Court record
Judgment
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BAILII >> Databases >> Jersey Law Reports >> In re Rosenlund [2015] 2 JLR 29 (09 September 2015) URL: https://www.bailii.org/je/cases/JLR/2015/JLR152029.html Cite as: [2015] 2 JLR 29 [ New search ] [ Help ] In re Rosenlund 2015 (2) JLR 29 (09 September 2015) Criminal Procedure-proceeds of criminal conduct-external confiscation orders-registration in Jersey-when considering whether overseas conduct is "criminal conduct" for purpose of enforcement in Jersey of external confiscation order (i.e. corresponds to Schedule 1 offence (i.e. Jersey offence with sentence of 1 or more years' imprisonment)), Jersey law applied to transposed overseas conduct as at time of application to register external confiscation order, not at time of offence-not contrary to presumption against retrospectivity nor imposition of heavier penalty contrary to ECHR, art. 7-Income Tax (Jersey) Law 1961, art. 137 (as amended in 2009, providing penalty of 15 years' imprisonment) applied to consideration of respondent's overseas tax fraud in 1997-2006 (when art. 137 provided only for fine) 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: 2015 (2) JLR 29 BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII URL: https://www.bailii.org/je/cases/JLR/2015/JLR152029.html
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