In case C-617/10 Fransson, the matter of the application of the Charter to national measures came to the forefront once more. The Swedish referring court asked the European Court of Justice whether the principle of ne bis in idem (a general principle of EU law, but in any case one codified in the Charter, see Art. 50) could apply and be used to set aside certain domestic provisions. Under these norms, when a taxpayer provides false information to the authorities for the purpose of tax assessment, not only might she incur a tax surcharge, but she could also face criminal prosecution for the same misconduct. The claimant in the main proceedings argued that this scheme of penalties amounted to a violation of the principle of ne bis in idem, contained in the EU Charter (Art. 50) and the ECHR (Art. 4 of Protocol No 7), and requested the judge to set aside the Swedish provisions.
See Filippo Fontanelli’s comment to the judgement on Diritti Comparati.