Åklagaren v hans åkerberg fransson

The request has been made in the context of a dispute between the Åklagaren (Public Prosecutor’s Office) and Mr Åkerberg Fransson concerning proceedings brought by the Public Prosecutor’s Office for serious tax offences. Mr Hans Åkerberg Fransson claimed he should not have criminal proceedings brought against him after he had already gotten tax fines.

The Åklagaren (Public Prosecutor's Office) prosecuted Mr Fransson for fraudulently misstating his liabilities for income and Value Added Tax, failing to declare employers' contributions in his work as a. In their submission, the Court would have jurisdiction to answer them only if the tax penalties imposed on Mr Åkerberg Fransson and the criminal proceedings brought against him that are the subject-matter of the main proceedings arose from implementation of European Union law.

Åklagaren przeciwko Hansowi Åkerbergowi Franssonowi. Wniosek o wydanie orzeczenia w trybie prejudycjalnym złożony przez Haparanda tingsrätt.

Åklagare åkerberg fransson

Åklagaren v Hans Åkerberg Fransson. Request for a preliminary ruling from the Haparanda tingsrätt. Charter of Fundamental Rights of the European Union — Field of application — Article 51 — Implementation of European Union law — Punishment of conduct prejudicial to own resources of the European Union — Article 50 — Ne bis in idem. Behind the apparent simplicity of the case – punishment of a fisherman operating in the Gulf of Bothnia for failure to comply with tax obligations – the present reference for a preliminary ruling raises for the Court two particularly tricky issues and a rather perplexing situation.

The Swedish tax authorities accuse Mr Fransson of failing to comply with his obligations to provide tax information in the 20fiscal years, with the resulting loss of tax revenue from a number of taxes. Åklagaren v Hans Åkerberg Fransson. Reference for a preliminary ruling: Haparanda tingsrätt - Sweden. Rectification.

Case C/10 REC. The case was brought to the CJEU in relation to criminal proceedings initiated against Hans Åkerberg Fransson for tax fraud. Mr Fransson allegedly provided false information concerning his income tax and value added tax, resulting in loss of revenye for the Swedish authorities.