Administration and appeals: Prosecution for tax evasion
Administration and appeals: Prosecution for tax evasion
In Massmann v Germany (ECHR – 3 June) a company director (M) was accused of tax evasion by failing to declare commission payments relating to a deal for the sale of armaments to Saudi Arabia. He was convicted and sentenced to five years' imprisonment. He applied to the ECHR contending that the proceedings had been a breach of Article 6 of the European Convention on Human Rights in that he had been denied access to a file relating to alleged tax evasion by the company of which he was a director. The ECHR reviewed the evidence in detail and rejected his application finding that 'the public prosecution authorities have taken into account the interests of the defence and the accused in their respective decisions and weighed them against the necessity to keep...
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Administration and appeals: Prosecution for tax evasion
Administration and appeals: Prosecution for tax evasion
In Massmann v Germany (ECHR – 3 June) a company director (M) was accused of tax evasion by failing to declare commission payments relating to a deal for the sale of armaments to Saudi Arabia. He was convicted and sentenced to five years' imprisonment. He applied to the ECHR contending that the proceedings had been a breach of Article 6 of the European Convention on Human Rights in that he had been denied access to a file relating to alleged tax evasion by the company of which he was a director. The ECHR reviewed the evidence in detail and rejected his application finding that 'the public prosecution authorities have taken into account the interests of the defence and the accused in their respective decisions and weighed them against the necessity to keep...
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