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Free_Law_Journal-Vol.. - Free World Publishing Inc.

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FREE LAW JOURNAL - VOLUME 1, NUMBER 1 (18 JULY 2005)<br />

for negligent driving guided to the road accidents. ECTHR found violations of the Article 4/7 in of all of<br />

these cases and stated:<br />

" . The Court observes that the wording of Article 4 of Protocol No. 7 does not refer to “the same<br />

offence” but rather to trial and punishment “again” for an offence for which the applicant has already been<br />

finally acquitted or convicted. Thus, while it is true that the mere fact that a single act constitutes more<br />

than one offence is not contrary to this Article, the Court must not limit itself to finding that an applicant<br />

was, on the basis of one act, tried or punished for nominally different offences. The Court, like the<br />

Austrian Constitutional Court, notes that there are cases where one act, at first sight, appears to constitute<br />

more than one offence, whereas a closer examination shows that only one offence should be prosecuted<br />

because it encompasses all the wrongs contained in the others (see paragraph 14 above). An obvious<br />

example would be an act which constitutes two offences, one of which contains precisely the same<br />

elements as the other plus an additional one. There may be other cases where the offences only slightly<br />

overlap. Thus, where different offences based on one act are prosecuted consecutively, one after the final<br />

decision of the other, the Court has to examine whether or not such offences have the same essential<br />

elements."<br />

These decisions may have considerable impact on not uncommon in Europe practices, when person is first<br />

punished for tax offences in accordance with Administrative legislation and then, second time, under<br />

Criminal law provisions.<br />

7. Conclusion.<br />

The European Convention on Human Rights is one of the most important achievements of European<br />

society. Having general character as almost every important legal document, it lives only in its real<br />

implementations. The Court organs take onto themselves a very hard task to introduce the provisions of<br />

the Convention into our real life. Dealing with this great task, they have resolved plenty of serious legal<br />

problems.<br />

Nevertheless, some of legal problems still need to be resolved. The most important and interesting<br />

problems related to specific the Convention Provisions have been discussed below. However, a couple of<br />

problems of general character is difficult to associate with some specified Articles of the Convention.<br />

First, few words need to be said on the conception of "General interest", that is widely used in the text of<br />

the Convention as well as in the Court Organ's decisions. This "General interest" conception usually used<br />

by States for justifying theirs negative impact or impairment of individuals' rights. Inside plenty of Court<br />

organs' decisions important presumption can be found: the general (public) interest is expressed by the<br />

State (only) through its legislating and regulating activity and there is unnecessary to examine, does in<br />

fact such state's activity constitute real "General interest". Usually the main disputing point is merely<br />

forms and quantitative characteristics of this negative impact.<br />

This presumption has not been challenged yet by applicants. There are relatively small amount of cases,<br />

where the Courts have determined themselves whether the State's activity is done in accordance with the<br />

"General interest". For example, in the case of "S. A. Dangeville v. France" 45 applicant's company<br />

45 Application no. 36677/97<br />

ANDREI AFANASSIEV - HUMAN RIGHTS AND TAXATION IN EUROPE: WHAT IS NEW?<br />

96

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