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"Frikänd? Då blir det transporttillägg istället."

Mideljung, Isabel LU (2016) JURM02 20161
Department of Law
Abstract
One of the core objectives of the European Union is to establish a single market without internal frontiers. In this market, the free movement of goods, inter alia, is guaranteed. The differences among the EU member states’ excise duty rates on alcohol and tobacco products create incentives to take advantage of the rules ensuring the free circulation. As Sweden has relatively high taxes, alcohol and tobacco are acquired in countries with lower excise duty rates and thereafter unlawfully imported to be sold here – without being properly taxed. Commercial import of alcohol and tobacco is, in some circumstances, criminalised and regarded as offences such as smuggling, illegal movement of excise goods, and tax evasion. Furthermore, it could... (More)
One of the core objectives of the European Union is to establish a single market without internal frontiers. In this market, the free movement of goods, inter alia, is guaranteed. The differences among the EU member states’ excise duty rates on alcohol and tobacco products create incentives to take advantage of the rules ensuring the free circulation. As Sweden has relatively high taxes, alcohol and tobacco are acquired in countries with lower excise duty rates and thereafter unlawfully imported to be sold here – without being properly taxed. Commercial import of alcohol and tobacco is, in some circumstances, criminalised and regarded as offences such as smuggling, illegal movement of excise goods, and tax evasion. Furthermore, it could lead to liability to pay not only the avoided duties but also added fees such as the so-called transportation surcharge.

This thesis examines the criminal and administrative (tax) proceedings respectively, from border controls to court trials, which follow from illegal import of alcohol and tobacco into Sweden. The examination is conducted in the light of the principle of ne bis in idem, otherwise known as the prohibition against double jeopardy, and the principle of objectivity. The results of a legal de- and reconstruction, performed in accordance with a traditional Swedish legal dogmatic method, concerning both the Swedish and the European established legal system, show that the criminal and administrative procedures are closely connected, if not intertwined. Consequently, a clear discrepancy between on the one hand the prohibition against double jeopardy as interpreted by both the European Court of Human Rights and the Court of Justice of the European Union, and on the other hand the Swedish legislation and legal practice, is identified. Ultimately, this thesis questions the compliance of the investigatory processes, the organisational structure of Swedish Customs, and the two separate court proceedings with the principles examined. (Less)
Abstract (Swedish)
Ett av de främsta målen med Europeiska Unionen är att upprätta en marknad utan inre gränser. På denna marknad garanteras fri rörlighet för bl.a. varor. I EU har medlemsstaterna olika skattesatser på alkohol- och tobaksvaror, vilket skapar ett incitament att utnyttja reglerna om fri rörlighet. Då Sverige har jämförelsevis höga skatter införskaffas alkohol och tobak i länder med lägre skattesatser för att olovligen föras in och säljas i landet – utan att svensk punktskatt betalas till staten. Kommersiell införsel av alkohol och tobak är, under vissa förutsättningar, kriminaliserat genom bl.a. genom brott såsom smuggling, olovlig förflyttning av punktskattepliktiga varor och skattebrott. Vidare kan det föranleda skyldighet att betala inte... (More)
Ett av de främsta målen med Europeiska Unionen är att upprätta en marknad utan inre gränser. På denna marknad garanteras fri rörlighet för bl.a. varor. I EU har medlemsstaterna olika skattesatser på alkohol- och tobaksvaror, vilket skapar ett incitament att utnyttja reglerna om fri rörlighet. Då Sverige har jämförelsevis höga skatter införskaffas alkohol och tobak i länder med lägre skattesatser för att olovligen föras in och säljas i landet – utan att svensk punktskatt betalas till staten. Kommersiell införsel av alkohol och tobak är, under vissa förutsättningar, kriminaliserat genom bl.a. genom brott såsom smuggling, olovlig förflyttning av punktskattepliktiga varor och skattebrott. Vidare kan det föranleda skyldighet att betala inte bara den undandragna skatten utan även sanktionsavgifter såsom det s.k. transporttillägget.

I detta arbete studeras det straffrättsliga och det skatterättsliga förfarandet, från kontrolltillfället till domstolsprövningarna, som följer av olaglig införsel av alkohol och tobak till Sverige. Studien är utförd i ljuset av principen om ne bis in idem, d.v.s. förbudet mot dubbelprövning, samt objektivitetsprincipen. Resultatet av en rättslig de- och rekonstruktion, utförd i enlighet med traditionell rättsdogmatisk metod, avseende både den svenska och den europeiska rättsordningen, visar att det straffrättsliga och det skatterättsliga förfarandet är nära sammankopplade om inte sammanblandade. Således identifieras en klar diskrepans mellan å ena sidan förbudet mot dubbelprövning så som det tolkas av såväl Europadomstolen som EU-domstolen, och å andra sidan den svenska lagstiftningen och praxisen. Slutligen ifrågasätter detta arbete förenligheten av utredningsprocessen, Tullverkets organisatoriska struktur och de två separata domstolsförfarandena med de principer som studeras. (Less)
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author
Mideljung, Isabel LU
supervisor
organization
alternative title
"Acquitted? Then it's transportation surcharges instead."
course
JURM02 20161
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
skatterätt, offentlig rätt, straffrätt
language
Swedish
id
8875311
date added to LUP
2016-10-17 13:50:27
date last changed
2016-10-17 13:50:27
@misc{8875311,
  abstract     = {One of the core objectives of the European Union is to establish a single market without internal frontiers. In this market, the free movement of goods, inter alia, is guaranteed. The differences among the EU member states’ excise duty rates on alcohol and tobacco products create incentives to take advantage of the rules ensuring the free circulation. As Sweden has relatively high taxes, alcohol and tobacco are acquired in countries with lower excise duty rates and thereafter unlawfully imported to be sold here – without being properly taxed. Commercial import of alcohol and tobacco is, in some circumstances, criminalised and regarded as offences such as smuggling, illegal movement of excise goods, and tax evasion. Furthermore, it could lead to liability to pay not only the avoided duties but also added fees such as the so-called transportation surcharge.

This thesis examines the criminal and administrative (tax) proceedings respectively, from border controls to court trials, which follow from illegal import of alcohol and tobacco into Sweden. The examination is conducted in the light of the principle of ne bis in idem, otherwise known as the prohibition against double jeopardy, and the principle of objectivity. The results of a legal de- and reconstruction, performed in accordance with a traditional Swedish legal dogmatic method, concerning both the Swedish and the European established legal system, show that the criminal and administrative procedures are closely connected, if not intertwined. Consequently, a clear discrepancy between on the one hand the prohibition against double jeopardy as interpreted by both the European Court of Human Rights and the Court of Justice of the European Union, and on the other hand the Swedish legislation and legal practice, is identified. Ultimately, this thesis questions the compliance of the investigatory processes, the organisational structure of Swedish Customs, and the two separate court proceedings with the principles examined.},
  author       = {Mideljung, Isabel},
  keyword      = {skatterätt,offentlig rätt,straffrätt},
  language     = {swe},
  note         = {Student Paper},
  title        = {"Frikänd? Då blir det transporttillägg istället."},
  year         = {2016},
}