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• Europäischer Gerichtshof für Menschenrechte

  MANASSON v. SWEDEN

  Art. 6, Art. 14, Protokoll Nr. 1 Art. 1, Protokoll Nr. 7 Art. 4 MRK
  Partly admissible Partly inadmissible (englisch)

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• EGMR, 08.04.2003 - 41265/98
• EGMR, 20.07.2004 - 41265/98

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• EGMR, 23.10.1995 - 15963/90

  Auszug aus EGMR, 08.04.2003 - 41265/98

  The Court notes that the aim of Article 4 of Protocol No. 7 is to prohibit the repetition of criminal proceedings which have been concluded by a final decision (see Gradinger v. Austria, judgment of 23 October 1995, Series A no. 328-C, p. 65, § 53).
• EGMR, 23.07.2002 - 34619/97

  JANOSEVIC c. SUEDE

  Auszug aus EGMR, 08.04.2003 - 41265/98

  The Court first finds that both proceedings were criminal in nature (see, as regards the tax surcharges, Janosevic v. Sweden, no. 34619/97, 23 July 2002, §§ 68-71, to be reported in ECHR 2002, and Västberga Taxi Aktiebolag and Vulic v. Sweden, no. 36985/97, 23 July 2002, §§ 79-82, unreported).
• EGMR, 07.07.1989 - 10873/84

  Auszug aus EGMR, 08.04.2003 - 41265/98

  Thus, the revocation cannot be characterised as a penal sanction and the nature of the relevant proceedings accordingly cannot be regarded as criminal (see Tre Traktörer AB v. Sweden, judgment of 7 July 1989, Series A no. 159, p. 19, § 46).

• EGMR, 23.07.2002 - 36985/97

  VASTBERGA TAXI AKTIEBOLAG AND VULIC v. SWEDEN

  Auszug aus EGMR, 08.04.2003 - 41265/98

  The Court first finds that both proceedings were criminal in nature (see, as regards the tax surcharges, Janosevic v. Sweden, no. 34619/97, 23 July 2002, §§ 68-71, to be reported in ECHR 2002, and Västberga Taxi Aktiebolag and Vulic v. Sweden, no. 36985/97, 23 July 2002, §§ 79-82, unreported).
• EKMR, 06.03.1989 - 12693/87

  KÄLLANDER v. SWEDEN

  Auszug aus EGMR, 08.04.2003 - 41265/98

  In this connection, it should be pointed out that the European Commission of Human Rights expressly accepted the immediate enforcement of tax surcharges in the case of Källander v. Sweden [application no. 12693/87, decision of 6 March 1989, unpublished].
• EGMR, 24.02.1994 - 12547/86

  BENDENOUN c. FRANCE

  Auszug aus EGMR, 08.04.2003 - 41265/98

  One consideration that might still cause some doubt is that the Swedish surcharge differs from the French one with regard to one of the four factors to which the European Court attached importance in its final assessment in the Bendenoun case [Bendenoun v. France judgment of 24 February 1994, Series A no. 284]: it cannot be converted into a prison sentence.

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