Communicated on 30 August 2019

SECOND SECTION

Application no. 12951/18 Bragi Guðmundur KRISTJÁNSSON against Iceland lodged on 12 March 2018

SUBJECT MATTER OF THE CASE

The application concerns the alleged violation of the applicant ’ s right not to be tried or punished twice for the same offence under Article 4 of Protocol No. 7 of the Convention.

Following an audit by the Directorate of Tax Investigations, the applicant ’ s taxes were re-assessed with a 25% surcharge by the Directorate of Internal Revenue by a decision of 30 November 2012. That decision was referred by the applicant to the State Internal Revenue Board, which rendered its decision on 12 March 2014.

On 12 November 2012, the Directorate of Tax Investigation referred the applicant ’ s case to the Special Prosecutor, w ho indicted the applicant on 21 May 2014 for aggravated tax offences. The applicant was convicted by the District Court of Reykjavík on 15 March 2016. His conviction was upheld on appeal by the S upreme Court, by judgment of 21 September 2017.

QUESTIONS TO THE PARTIES

1. Did the proceedings that resulted in the imposition of tax surcharges on the applicant constitute “criminal proceedings” for the purpose of Article 4 § 1 of Protocol No. 7 to the Convention?

2. Having regard to the fact that tax surcharges were imposed on the applicant and that he was tried and convicted for aggravated tax offences, has he been tried or punished twice for the same offence as prohibited by Article 4 § 1 of Protocol No. 7? ( A and B v. Norway [GC], nos. 24130/11 and 29758/11, ECHR 2016, Sergey Zolotukhin v. Russia [GC], no. 14939/03, ECHR 2009 and Jóhannesson and Others v. Iceland , no. 22007/11, 18 May 2017).