Ã…klagaren V Fransson
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Ã…klagaren V Fransson
Åkerberg Fransson (2013) C-617/10 is a decision of the Court of Justice of the European Union (CJEU) concerning the application of the Charter of Fundamental Rights of the European Union. The case addressed whether EU member states are bound by the Charter when enforcing national laws that implement EU obligations, particularly in the context of tax penalties and criminal proceedings. The Court ruled that the Charter does apply when national measures fall within the scope of EU law, and that doing so does not violate the principle of national legal autonomy. The case is notable for clarifying when the Charter’s protections—such as the right not to be tried or punished twice for the same offence (ne bis in idem)—apply in national legal systems. Facts 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 missta ...
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European Court Of Justice
The European Court of Justice (ECJ), officially the Court of Justice (), is the supreme court of the European Union in matters of European Union law. As a part of the Court of Justice of the European Union, it is tasked with interpreting EU law and ensuring its uniform application across all EU member states under Article 263 of the Treaty of the Functioning of the European Union (TFEU). The Court was established in 1952, and is based in Luxembourg. It is composed of one judge per Member State – currently – although it normally hears cases in panels of three, five or fifteen judges. The Court has been led by president Koen Lenaerts since 2015. The ECJ is the highest court of the European Union in matters of Union law, but not national law. It is not possible to appeal against the decisions of national courts in the ECJ, but rather national courts refer questions of EU law to the ECJ. However, it is ultimately for the national court to apply the resulting interpre ...
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Court Of Justice Of The European Union
The Court of Justice of the European Union (CJEU) ( or "''CJUE''"; Latin: Curia) is the Judiciary, judicial branch of the European Union (EU). Seated in the Kirchberg, Luxembourg, Kirchberg quarter of Luxembourg City, Luxembourg, this EU institution consists of two separate courts: the European Court of Justice, Court of Justice and the General Court (European Union), General Court. From 2005 to 2016, it also contained the European Union Civil Service Tribunal, Civil Service Tribunal. It has a ''sui generis'' court system, meaning 'of its own kind', and is a supranational institution. The CJEU is the chief judicial authority of the EU and oversees the uniform application and interpretation of European Union law, in co-operation with the national judiciary of the EU member states. The CJEU also resolves legal disputes between national governments and EU institutions, and may take action against EU institutions on behalf of individuals, companies or organisations whose rights h ...
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Charter Of Fundamental Rights Of The European Union
The Charter of Fundamental Rights of the European Union (CFR) enshrines certain political, social, and economic rights for European Union (EU) citizens and residents into EU law. It was drafted by the European Convention and solemnly proclaimed on 7 December 2000 by the European Parliament, the Council of Ministers and the European Commission. However, its then legal status was uncertain and it did not have full legal effect until the entry into force of the Treaty of Lisbon on 1 December 2009. The Charter forms part of the area of freedom, security and justice (AFSJ) policy domain of the EU. It applies to all the bodies of the European Union and Euratom which must act and legislate in accordance with its provisions, as the EU's courts will invalidate any EU legislation or ruling assessed as non-compliant with the Charter. The EU member states are also bound by the Charter when engaged in implementation of the European Union law. However, Poland has been granted a parti ...
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Non Bis In Idem
(sometimes rendered or ), which translates literally from Latin as 'not twice in the same [thing]', is a legal doctrine to the effect that no legal action can be instituted twice for the same cause of action. It is a legal concept originating in Roman law, Roman civil law, but it is essentially the equivalent of the double jeopardy doctrine found in common law jurisdictions, and similar peremptory plea (, 'previously acquitted/convicted') in some modern Civil law (legal system), civil law countries. The International Covenant on Civil and Political Rights guarantees the right to be free from double jeopardy; however, it does not apply to prosecutions by two different sovereigns (unless the relevant extradition treaty or other agreement between the countries expresses a prohibition). The Rome Statute of the International Criminal Court employs a modified form of . Rome Statute and UN tribunals The Rome Statute establishing the International Criminal Court (ICC) states that t ...
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Value Added Tax
A value-added tax (VAT or goods and services tax (GST), general consumption tax (GCT)) is a consumption tax that is levied on the value added at each stage of a product's production and distribution. VAT is similar to, and is often compared with, a sales tax. VAT is an indirect tax, because the consumer who ultimately bears the burden of the tax is not the entity that pays it. Specific goods and services are typically exempted in various jurisdictions. Products exported to other countries are typically exempted from the tax, typically via a rebate to the exporter. VAT is usually implemented as a destination-based tax, where the tax rate is based on the location of the customer. VAT raises about a fifth of total tax revenues worldwide and among the members of the Organisation for Economic Co-operation and Development (OECD). As of January 2025, 175 of the 193 countries with UN membership employ a VAT, including all OECD members except the United States. History German indust ...
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Kalix River
The Kalix River (in Kalix dialect: ''kölisälva'', Swedish language, Swedish: proper ''Kalix älv'' or in everyday language ''Kalixälven'', Northern Sami: ''Gáláseatnu'', In Meänkieli the lower part of the river is called ''Kaihnuunväylä'', while the upper part is called ''Kaalasväylä'') is one of the four major rivers of Norrland, northern Sweden, that are untouched by water power constructions. It is 461 kilometres long, flowing up to the Kebnekaise mountain range in Kiruna Municipality. In the southeast it flows through Lapland, Sweden, Lappland; and to the south through Norrbotten County, discharging in the Gulf of Bothnia south-east of Kalix. The Kalix River is the third river by length in Norrbotten County, Norrbotten, with the Torne (Finnish and Swedish river), Torne River being 522 km and the Lule River being only slightly longer at 460.81 km Major tributaries are TvärÃ¥n, ÄngesÃ¥n and Tärendö River, which is a bifurcation river taking water from Tor ...
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CFREU
The Charter of Fundamental Rights of the European Union (CFR) enshrines certain political, social, and economic rights for European Union (EU) citizens and residents into EU law. It was drafted by the European Convention and solemnly proclaimed on 7 December 2000 by the European Parliament, the Council of Ministers and the European Commission. However, its then legal status was uncertain and it did not have full legal effect until the entry into force of the Treaty of Lisbon on 1 December 2009. The Charter forms part of the area of freedom, security and justice (AFSJ) policy domain of the EU. It applies to all the bodies of the European Union and Euratom which must act and legislate in accordance with its provisions, as the EU's courts will invalidate any EU legislation or ruling assessed as non-compliant with the Charter. The EU member states are also bound by the Charter when engaged in implementation of the European Union law. However, Poland has been granted a partial ...
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Ne Bis In Idem
(sometimes rendered or ), which translates literally from Latin as 'not twice in the same hing, is a legal doctrine to the effect that no legal action can be instituted twice for the same cause of action. It is a legal concept originating in Roman civil law, but it is essentially the equivalent of the double jeopardy doctrine found in common law jurisdictions, and similar peremptory plea (, 'previously acquitted/convicted') in some modern civil law countries. The International Covenant on Civil and Political Rights guarantees the right to be free from double jeopardy; however, it does not apply to prosecutions by two different sovereigns (unless the relevant extradition treaty or other agreement between the countries expresses a prohibition). The Rome Statute of the International Criminal Court employs a modified form of . Rome Statute and UN tribunals The Rome Statute establishing the International Criminal Court (ICC) states that the principle has a peculiar meaning, ...
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European Convention On Human Rights
The European Convention on Human Rights (ECHR; formally the Convention for the Protection of Human Rights and Fundamental Freedoms) is a Supranational law, supranational convention to protect human rights and political freedoms in Europe. Drafted in 1950 by the newly formed Council of Europe,The Council of Europe should not be confused with the Council of the European Union or the European Council. the convention entered into force on 3 September 1953. All Member states of the Council of Europe, Council of Europe member states are party to the convention and new members are expected to ratify the convention at the earliest opportunity. The convention established the European Court of Human Rights (generally referred to by the initials ECtHR). Any person who feels their rights have been violated under the convention by a state party can take a case to the court. Judgments finding violations are binding on the states concerned and they are obliged to execute them. The Committee o ...
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European Union Law
European Union law is a system of Supranational union, supranational Law, laws operating within the 27 member states of the European Union (EU). It has grown over time since the 1952 founding of the European Coal and Steel Community, to promote peace, social justice, a social market economy with full employment, and environmental protection. The Treaties of the European Union agreed to by member states form its constitutional structure. EU law is interpreted by, and EU case law is created by, the judicial branch, known collectively as the Court of Justice of the European Union. Legal Act of the European Union, Legal Acts of the EU are created by a variety of European Union legislative procedure, EU legislative procedures involving the popularly elected European Parliament, the Council of the European Union (which represents member governments), the European Commission (a cabinet which is elected jointly by the Council and Parliament) and sometimes the European Council (composed o ...
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