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Ne bis in idem: A comparative study of the interpretation of the principle in Sweden and Norway concerning tax surcharge and tax fraud
Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
2011 (English)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

The ne bis in idem-principle was founded in 1984 and is found in article 4 of the seventh additional protocol of the Convention for the Protection of Human Rights and Fundamental Freedoms. The interpretation of the principle has been uncertain, which resulted in a harmonization of all previous case law on the subject in the Zolotukhin case. The case concerns a Russian citizen who brought his girlfriend onto a Russian military base while being drunk. This action resulted in an administrative proceeding and a criminal proceeding.

The Swedish and Norwegian tax systems concerning tax surcharge and tax fraud are very alike and both countries adapt a dual court system. The differences concerning the interpretation are found in four cases from 2009 and 2010, two from the Norwegian Supreme Court, one from the Swedish Supreme Administrative Court and one from the Swedish Supreme Court. Even though there are similarities in the argumentations in the cases there are also different approaches concerning how to interpret the principle. The Norwegian Supreme Court bases its judgements, especially in the second one after the Zolotukhin case, on the prerequisites established by the European Court of Human Rights and the purpose of the principle. The Swedish Supreme Court and the Swedish Supreme Administrative Court bases the judgements on previous case law and refers to the uncertain judicial area and affirms that there is room for interpretation for the national courts. Even though the argumentation in the judgements differ the national Supreme Courts reach the same answer to the question whether the tax systems are a breach of the ne bis in idem-principle. None of the courts finds that the national tax systems are an infringement of the ne bis in idem-principle.

Place, publisher, year, edition, pages
2011. , 41 p.
Keyword [en]
Ne bis in idem, Tax surcharge, Tax fraud, Norway, Sweden
National Category
Law and Society
URN: urn:nbn:se:hj:diva-15127OAI: diva2:419643
Subject / course
IHH, Commercial Law
Social and Behavioural Science, Law
Available from: 2011-06-28 Created: 2011-05-27 Last updated: 2011-06-28Bibliographically approved

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