EIT:lta kaksi langettavaa tuomiota Suomelle ne bis in idem-asioista
Euroopan ihmisoikeustuomioistuin (EIT) on tänään antanut kaksi Suomea koskevaa tuomiota. Kummassakin tapauksessa oli kyse veronkorotusprosessin ja rikosprosessin välisestä suhteesta. EIT katsoi jo vakiintuneen kantansa mukaisesti, että kun jompi kumpi näistä prosesseista tulee lopulliseksi, toinen prosessi pitää lopettaa, jottei henkilöä rangaista kahdesti samasta teosta.
Kiiveri v. Finland (no. 53753/12) Österlund v. Finland (no. 53197/13)
The applicant in the first case, Timo Veikko Kiiveri, is a Finnish national who was born in 1960 and lives in Tampere (Finland). He is the managing director and board member of a construction and decoration business in which he also holds the majority of the company’s shares.
The applicant in the second case, Rabbe Roley Ragnar Österlund, is a Finnish national who was born in 1962 and lives in Karjaa (Finland). He is the owner of two companies.
In both cases the Finnish tax authorities carried out inspections of the applicants’ companies, respectively, and found irregularities in the companies’ tax returns. In both cases the tax authorities imposed additional taxes and surcharges against Mr Kiiveri and Mr Österlund. In parallel, the Finnish police launched criminal investigations into Mr Kiiveri and Mr Österlund’s financial activities, respectively. Mr Kiiveri was convicted in 2009 of accounting offences and aggravated tax fraud. Mr Österlund was convicted in 2008 of aggravated tax fraud. Both were given custodial sentences and fines.
Relying on Article 4 of Protocol No. 7 (right not to be tried or punished twice) to the Convention, both Mr Kiiveri and Mr Österlund complained that they had been tried and punished twice, once through taxation proceedings and once through criminal proceedings, on the basis of the same facts.
Violation of Article 4 of Protocol No. 7 – in both cases Just satisfaction: EUR 3,000 (non-pecuniary damage) each to Mr Kiiveri and Mr Österlund, and EUR 2,000 (costs and expenses) to Mr Kiiveri
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