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You are here: BAILII >> Databases >> Jersey Law Reports >> In re Rosenlund [2015] 2 JLR 29 (09 September 2015)
URL: http://www.bailii.org/je/cases/JLR/2015/JLR152029.html
Cite as: [2015] 2 JLR 29

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In re Rosenlund 2015 (2) JLR 29 (09 September 2015)


Criminal Procedure-proceeds of criminal conduct-external confiscation orders-registration in Jersey-when considering whether overseas conduct is "criminal conduct" for purpose of enforcement in Jersey of external confiscation order (i.e. corresponds to Schedule 1 offence (i.e. Jersey offence with sentence of 1 or more years' imprisonment)), Jersey law applied to transposed overseas conduct as at time of application to register external confiscation order, not at time of offence-not contrary to presumption against retrospectivity nor imposition of heavier penalty contrary to ECHR, art. 7-Income Tax (Jersey) Law 1961, art. 137 (as amended in 2009, providing penalty of 15 years' imprisonment) applied to consideration of respondent's overseas tax fraud in 1997-2006 (when art. 137 provided only for fine)

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URL: http://www.bailii.org/je/cases/JLR/2015/JLR152029.html