CJEU – Judgment of 26.2.2013 (Grand Chamber) – Åklagaren v Hans Åkerberg Fransson, CASE C-617/10 «Charter of Fundamental Rights of the European Union – Field of Application- Article 51- Implementation of European Union Law- Article 50 – Ne bis in idem pri
Keywords:
Charter of Fundamental Rights of the European Union, scope of application, article 51 of the Charter, European Convention of Human Rights, European Court of Human Rights, non bis in idem principle, standard of protection, MelloniAbstract
This case concerns the application of the non bis in idem principle of the Charter with regard to the accumulation of criminal sanctions and tax surcharges applicable to a violation of the national rules concerning the VAT. The judgment of the ECJ is an important pronouncement regarding the interpretation of the scope of application of the Carter, which confirms the previous line of case law with regard to the scope of application of fundamental rights as general principles. On the other hand, and together with the judgment in the case Melloni issued the same day, it contributes to the creation of a framework of cooperation and coexistence with national standards of protection in situations which, despite falling within the scope of application of EU law, are not completely determined by it. Finally, with regard to the ne bis in idem principle, this case entails also the confirmation of the standard of protection adopted by the ECHR.Downloads
Issue
Section
CASE LAW COURT OF JUSTICE OF THE EU
License
Copyright
Submission of a manuscript to the RDCE implies having read and accepted the journal's editorial guidelines and instructions for authors. When a work is accepted for publication, it is understood that the author grants the RDCE exclusive rights of reproduction, distribution and, where appropriate, sale of his manuscript for exploitation in all countries of the world in printed version, as well as any other magnetic, optical and digital media.
Authors shall transfer the publishing rights of their manuscript to RDCE so that it may be disseminated and capitalised on Intranets, the Internet and any web portals and wireless devices that the publisher may decide, by placing it at the disposal of users so that the latter may consult it online and extract content from it, print it and/or download and save it. These activities must comply with the terms and conditions outlined on the website hosting the work. However, the RDCE authorises authors of papers published in the journal to include a copy of these papers, once published, on their personal websites and/or other open access digital repositories. Copies must include a specific mention of RDCE, citing the year and issue of the journal in which the article was published, and adding a link to the RDCE website(s).
A year after its publication, the works of the RDCE will be under the Creative Commons Attribution-Noncommercial-NoDerivative 4.0 International license (CC BY-NC-ND 4.0), which allows third parties to share the work as long as its author and its first publication is indicated, without the right to commercial exploitation and the elaboration of derivative works.
Plagiarism and scientific fraud
The publication of work that infringes on intellectual property rights is the sole responsibility of the authors, including any conflicts that may occur regarding infringement of copyright. This includes, most importantly, conflicts related to the commission of plagiarism and/or scientific fraud.
Practices constituting scientific plagiarism are as follows:
1. Presenting the work of others as your own.
2. Adopting words or ideas from other authors without due recognition.
3. Not using quotation marks or another distinctive format to distinguish literal quotations.
4. Giving incorrect information about the true source of a citation.
5. The paraphrasing of a source without mentioning the source.
6. Excessive paraphrasing, even if the source is mentioned.
Practices constituting scientific fraud are as follows:
1. Fabrication, falsification or omission of data and plagiarism.
2. Duplicate publication.
3. Conflicts of authorship.
Warning
Any breach of these Rules shall constitute a ground for rejection of the manuscript submitted.