The European Convention on Extradition (Fiscal Offences) Order 2001

• Citation: S.I. 2001/1453
• Sections: 24

Section 1

(1) This Order may be cited as the European Convention on Extradition (Fiscal Offences) Order 2001, and shall come into force on 16th May 2001.

(2) This Order shall extend to the United Kingdom only.

(3) In this Order “the United Kingdom” means Great Britain and Northern Ireland.

Section 2

In the application of the 1989 Act, by virtue of the European Convention on Extradition Order 2001, as between the United Kingdom and any Convention State which is listed in Schedule 3 to this Order, Article 5 of the Convention is replaced by the provision set out in Article 2 of the Protocol.

Section 3

The European Convention on Extradition (Fiscal Offences) Order 1993 is hereby revoked.

Section 1

For offences in connection with taxes, duties, customs and exchange, extradition shall take place between the Contracting Parties in accordance with the provisions of the Convention if the offence, under the law of the requested Party, corresponds to an offence of the same nature.

Section 1

When a Contracting Party requests from another Contracting Party the extradition of a person for the purpose of carrying out a sentence or detention order imposed by a decision rendered against him in absentia , the requested Party may refuse to extradite for this purpose if, in its opinion, the proceedings leading to the judgment did not satisfy the minimum rights of defence recognised as due to everyone charged with criminal offence. However, extradition shall be granted if the requesting Party gives an assurance considered sufficient to guarantee to the person claimed the right to a retrial which safeguards the rights of defence. This decision will authorise the requesting Party either to enforce the judgment in question if the convicted person does not make an opposition or, if he does, to take proceedings against the person extradited.

Section 1

This Protocol shall be open to signature by the member States of the Council of Europe which have signed the Convention. It shall be subject to ratification, acceptance or approval. Instruments of ratification, acceptance or approval shall be deposited with the Secretary-General of the Council of Europe.

Section 1

Any State which has acceded to the Convention may accede to this Protocol after the Protocol has entered into force.

Section 1

Any State may, at the time of signature or when depositing its instrument of ratification, acceptance, approval or accession, specify the territory or territories to which this Protocol shall apply.

Section 1

Reservations made by a State to a provision of the Convention shall be applicable also to this Protocol, unless that State otherwise declares at the time of signature or when depositing its instrument of ratification, acceptance, approval or accession.

Section 1

Any Contracting Party may, insofar as it is concerned, denounce this Protocol by means of a notification addressed to the Secretary-General of the Council of Europe.

Section 2

Extradition may not be refused on the ground that the law of the requested Party does not impose the same kind of tax or duty or does not contain a tax, duty, customs or exchange regulation of the same kind as the law of the requesting Party.

Section 2

When the requested Party informs the person whose extradition has been requested of the judgment rendered against him in absentia , the requesting Party shall not regard this communication as a formal notification for the purposes of the criminal procedure in that State.

Section 2

The Protocol shall enter into force 90 days after the date of the deposit of the third instrument of ratification, acceptance or approval.

Section 2

Such accession shall be effected by depositing with the Secretary-General of the Council of Europe an instrument of accession which shall take effect 90 days after the date of its deposit.

Section 2

Any State may, when depositing its instrument of ratification, acceptance, approval or accession or at any later date, by declaration addressed to the Secretary-General of the Council of Europe, extend this Protocol to any other territory or territories specified in the declaration and for whose international relations it is responsible or on whose behalf it is authorised to give undertakings.

Section 2

Any State may, at the time of signature or when depositing its instrument of ratification, acceptance, approval or accession, declare that it reserves the right:

(a) not to accept Chapter I;

(b) not to accept Chapter II, or to accept it only in respect of certain offences or certain categories of the offences referred to in Article 2;

(c) not to accept Chapter III , or to accept only paragraph 1 of Article 3;

(d) not to accept Chapter IV ;

(e) not to accept Chapter V.

Section 2

Such denunciation shall take effect six months after the date of receipt by the Secretary-General of such notification.

Section 3

In respect of a signatory State ratifying, accepting or approving subsequently, the Protocol shall enter into force 90 days after the date of the deposit of its instrument of ratification, acceptance or approval.

Section 3

Any declaration made in pursuance of the preceding paragraph may, in respect of any territory mentioned in such declaration, be withdrawn by means of a notification addressed to the Secretary-General of the Council of Europe. Such withdrawal shall take effect six months after the date of receipt by the Secretary-General of the Council of Europe of the notification.

Section 3

Any Contracting Party may withdraw a reservation it has made in accordance with the foregoing paragraph by means of a declaration addressed to the Secretary-General of the Council of Europe which shall become effective as from the date of its receipt.

Section 3

Denunciation of the Convention entails automatically denunciation of this Protocol.

Section 4

A member State of the Council of Europe may not ratify, accept or approve this Protocol without having, simultaneously or previously, ratified the Convention.

Section 4

A Contracting Party which has applied to this Protocol a reservation made in respect of a provision of the Convention or which has made a reservation in respect of a provision of this Protocol may not claim the application of that provision by another Contracting Party; it may, however, if its reservation is partial or conditional, claim the application of that provision in so far as it has itself accepted it.

Section 5

No other reservation may be made to the provisions of this Protocol.