Case Comment on agaren v Hans erberg Fransson - Assignment Example

The Aklagaren v Hans Akerberg Fransson case is one of the cases that have been tried in line with the principle and jurisdiction of the ne bis indem Union law. The main principle of ne bis indem that is usually applied in the application of these laws is the preservation of equal rights of the accused as well as to those of the defendant (Pillai 204). The initial step in applying the ne bis indem law is the determination whether the charge before the court had been filed in other cases. Therefore, if it is revealed that is the case, then the case before the court will be violating fundamental rights of the accused as provided for in article (51) of the European Union law.

Thus, it in effect, it would mean that the rights of accused under ne bis indem have been infringed thereby jeopardizing the credibility of the case before the court (Thomas 98). . It is apparent that case never qualified for ne bis indem trail since the same case had been filed earlier; however, according to the judgement statement herein above, the court in Sweden was given the power to decide whether to uphold the right for the cased in the Aklagaren v Hans Akerberg Fransson case to be tried twice (Van Bael & Bellis 102).

If this was the case, then the ne bis indem’s credibility could be questionable, and it should be considered bias. The Aklagaren v Hans Akerberg Fransson case was primarily pegged on violation of the tax laws. In most cases, Tax laws and regulations are usually enacted to provide guidelines to governments or institutions towards effective and transparent revenue collection (Sigler 144). Therefore, considering Sweden as an independent institution or state, just like any other state in the European Union, it is expected to have its laws and regulations for taxation.

The Swedish taxation laws state that; “Individuals who are liable to Swedish tax have to pay tax on their income and capital gains.” The taxable income for this state includes all remuneration received from employers, whether in cash or in kind, such as free food, free accommodation, and company cars, among others. Pensions, unemployment benefits are also included in the taxable income. However, it is permissible to deduct certain costs from income; for example, travelling costs between work and home” (TaxRates.

cc, Para 5). Apparent Sweden only taxes the Swedish residents and to be considered a resident with the obligation to pay taxes, one must have stayed in Sweden for more than six months. According to Grant Thornton International Ltd (para 3) asserts, an individual will be considered a Swedish