NGOs under European Convention on Human Rights / Tymofeyeva

The case of Synnelius and Edsbergs Taxi AB v. Sweden 1286 concerned the rights of two applicants, Mr. Anders Synnelius, a Swedish national, and a Swedish limited liability company, Edsbergs Taxi AB, that he owned. In the course of different proceedings related to tax matters of both applicants, the individual applicant was punished twice; specifically by a conviction for a bookkeeping offence and the imposition of tax surcharges. Consequently, he submitted that the principle of ne bis in idem under Article 4 of Protocol No. 7 was violated. The Court found that the two offences in question were entirely separate and differed in their essential elements and therefore ruled that the application was inadmissible. Having discussed the main rights applicable to Article 34 NGOs under Protocol No. 7 to the Convention, we are moving to the last material right applicable to them, which can be found in Article 1 of Protocol No. 12. The Protocol concerns the general prohibition of discrimination.

1286 Synnelius and Edsbergs Taxi AB (dec.), cited above.

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