Communicated on 13 June 2017

SECOND SECTION

Application no. 22779/14 Matthildur INGVARSDOTTIR against Iceland lodged on 11 March 2014

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 offe nce under Article 4 of Protocol No. 7 of the Convention.

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 she was tried and convicted for aggravated tax offences, has she 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 and Sergey Zolotukhin v. Russia [GC], no. 14939/03, ECHR 2009) .