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• Europäischer Gerichtshof für Menschenrechte

  BRAGI GUÐMUNDUR KRISTJÁNSSON v. ICELAND

  Violation of Article 4 of Protocol No. 7 - Right not to be tried or punished twice-general;Pecuniary and non-pecuniary damage - award (Article 41 - Non-pecuniary damage;Pecuniary damage;Just satisfaction) (englisch)

Sonstiges

• Europäischer Gerichtshof für Menschenrechte (Verfahrensmitteilung)

  KRISTJÁNSSON v. ICELAND

  Art. 1, Art. 6 Abs. 1Protokoll Nr. 7 Art. 4 MRK
  [ENG]

Wird zitiert von ... (5)Zitiert selbst (7)

alle Zitatstellen anzeigen
• EGMR, 15.11.2016 - 24130/11

  FRISVOLD AND FLOM-JACOBSEN v. NORWAY

  Auszug aus EGMR, 31.08.2021 - 12951/18

  24130/11 and 29758/11, 15 November 2016, and Jón Ásgeir Jóhannesson and Others (cited above).

  In comparable cases involving the imposition of tax surcharges, the Court has held, on the basis of the "Engel criteria" (see Engel and Others v. the Netherlands, 8 June 1976, § 82, Series A no. 22), that the proceedings in question were "criminal" in nature, not only for the purposes of Article 6 of the Convention but also for the purposes of Article 4 of Protocol No. 7 to the Convention (see, among other authorities, A and B v. Norway [GC], nos. 24130/11 and 29758/11, §§ 107, 136 and 138, 15 November 2016, and Jón Ásgeir Jóhannesson and Others, cited above, § 43).

  At the outset, we wish to express our agreement with the general principles set out in A and B v. Norway ([GC], nos. 24130/11 and 29758/11, § 130, 15 November 2016) and reiterated in paragraph 55 of the present judgment.

• EGMR, 18.05.2017 - 22007/11

  JOHANNESSON AND OTHERS v. ICELAND

  Auszug aus EGMR, 31.08.2021 - 12951/18

  The case was scheduled to be heard by the Supreme Court on 6 February 2017, but the Supreme Court decided on its own initiative to postpone the hearing of the case until 4 September 2017, pending the delivery of the Court's judgment in the case of Jón Ásgeir Jóhannesson and Others v. Iceland, no. 22007/11, 18 May 2017.

  Furthermore, the Government submitted that consideration should be given to (i) the length of time for which the hearing of the case by the District Court had been postponed at the applicant's request, pending the Court's judgment in the case of Jón Ásgeir Jóhannesson and Others v. Iceland (no. 22007/11, 18 May 2017), which had amounted to one year and five months, and (ii) the staying of the hearing by the Supreme Court on its own initiative for almost seven months, for the same reason.

  The chronology of the facts thus makes it clear that the establishment of facts made in the tax proceedings, in particular the finding that the applicant had submitted incorrect tax returns, was relied upon in the criminal proceedings (compare A and B v. Norway, cited above, §§ 146 and 152; see also Matthildur Ingvarsdóttir v. Iceland (committee) (dec.), no. 22779/14, § 59, 4 December 2018, and, a contrario, Jóhannesson and Others v. Iceland, no. 22007/11, § 53, 18 May 2017).

• EGMR, 10.02.2009 - 14939/03

  Sergeï Zolotoukhine ./. Russland

  Auszug aus EGMR, 31.08.2021 - 12951/18

  In that regard, the judgment referred, inter alia, to the Court's judgments in the cases of Sergey Zolotukhin v. Russia [GC], no. 14939/03, ECHR 2009, A and B v. Norway [GC], nos.

  The notion of the "same offence" - the idem element of the ne bis in idem principle in Article 4 of Protocol No. 7 - is to be understood as a second "offence" arising from identical facts or facts which are substantially the same (see Sergey Zolotukhin v. Russia [GC], no. 14939/03, §§ 78-84, ECHR 2009).

• EGMR, 08.10.2020 - 67334/13

  BAJCIC v. CROATIA

  Auszug aus EGMR, 31.08.2021 - 12951/18

  There was therefore an "adequate" "interaction" between the two proceedings (compare Bajćić v. Croatia, no. 67334/13, § 43, 8 October 2020).
• EGMR, 16.04.2019 - 72098/14

  ARMANNSSON v. ICELAND

  Auszug aus EGMR, 31.08.2021 - 12951/18

  If considered from the time when the matter was referred to the prosecutor for criminal investigation, of which the applicant was notified, the two sets of proceedings progressed in parallel for one year and four months (see Bjarni Ármannsson v. Iceland [Committee], no. 72098/14, § 56, 16 April 2019).
• EGMR, 04.12.2018 - 22779/14

  INGVARSDOTTIR v. ICELAND

  Auszug aus EGMR, 31.08.2021 - 12951/18

  The chronology of the facts thus makes it clear that the establishment of facts made in the tax proceedings, in particular the finding that the applicant had submitted incorrect tax returns, was relied upon in the criminal proceedings (compare A and B v. Norway, cited above, §§ 146 and 152; see also Matthildur Ingvarsdóttir v. Iceland (committee) (dec.), no. 22779/14, § 59, 4 December 2018, and, a contrario, Jóhannesson and Others v. Iceland, no. 22007/11, § 53, 18 May 2017).
• EGMR, 12.02.2019 - 52623/14

  THORISSON v. ICELAND

  Auszug aus EGMR, 31.08.2021 - 12951/18

  The Court accepts that the two sets of proceedings pursued a complementary purpose in addressing the issue of a taxpayer's failure to comply with the legal requirements relating to the filing of tax returns (see, inter alia, Ragnar Þórisson v. Iceland [Committee], no. 52623/14, § 46, 12 February 2019, and Jón Ásgeir Jóhannesson and Others, cited above, § 51).

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• BFH, 04.06.2024 - VIII B 121/22

  Verspätungszuschlag nach § 152 Abs. 2 AO

  Er hat dazu drei --auch als "Engel-Kriterien" bezeichnete-- Merkmale entwickelt, anhand derer zu prüfen ist, ob eine Sanktion strafrechtlicher Natur ist (EGMR-Urteile vom 31.08.2021 - 12951/18 --BRAGI GUMUNDUR KRISTJÁNSSON v. ICELAND--, Rz 49; vom 08.06.1976 - 5100/71 --Engel u.a./Niederlande--, Rz 82 und vom 21.02.1984 - 8544/79 --Öztürk/Deutschland--, NJW 1985, 1273, Rz 48).
• BFH, 19.02.2025 - XI R 18/23

  Verfassungsmäßigkeit von Säumniszuschlägen

  Er hat dazu drei --auch als "Engel-Kriterien" bezeichnete-- Merkmale entwickelt, anhand derer zu prüfen ist, ob eine Sanktion strafrechtlicher Natur ist (vgl. EGMR-Urteile BRAGI GUMUNDUR KRISTJÁNSSON v. ICELAND vom 31.08.2021 - 12951/18, Rz 49; Engel u.a./Niederlande vom 08.06.1976 - 5100/71, juris, Rz 82 und Öztürk/Deutschland vom 21.02.1984 - 8544/79, NJW 1985, 1273, Rz 48).
• EGMR, 08.10.2024 - 48047/15

  JESUS PINHAL c. PORTUGAL et 2 autres affaires

  La Cour peut donc accepter que les faits ayant fait l'objet des trois procédures litigieuses étaient essentiellement les mêmes (voir, mutatis mutandis, Bragi Guðmundur Kristjánsson c. Islande, no 12951/18, § 53, 31 août 2021).
• EGMR, 16.06.2022 - 1735/13

  GOULANDRIS ET VARDINOGIANNI c. GRÈCE

  The weaker the connection in time, the greater the burden on the State to explain and justify any such delays as may be attributable to its conduct of the proceedings (see Bragi Guðmundur Kristjánsson v. Iceland, no. 12951/18, § 57, 31 August 2021).
• EGMR, 07.06.2022 - 4099/12

  YEGER v. TURKEY

  The Court also dismisses the applicant's claims in respect of pecuniary damage in so far as they concern item (ii) owing to his failure to submit any document showing that he had paid the payment order and item, (iii) as no causal link could be established between the health problems the applicant had encountered long after his release and the violations found in the present case (see Marinova and Others v. Bulgaria, nos. 33502/07 and 3 others, § 119, 12 July 2016, and compare Bragi Guðmundur Kristjánsson v. Iceland, no. 12951/18, § 81, 31 August 2021).