Hans Åkerberg Fransson
The Court explains the field of application of the Charter of Fundamental Rights and interprets the principle preventing a person from being punished twice.
That principle does not preclude a Member State from imposing successively, for the same acts of tax evasion, a tax penalty and a criminal penalty where the tax penalty is not criminal in nature.
Case Number C-617/10
Name of the parties Åklagaren v Hans Åkerberg Fransson
Date of the judgement 2013-02-26
Court Court of Justice (ECJ)