A AND B v. NORWAY - 24130/11 (Judgment (Merits and Just Satisfaction) : Court (Grand Chamber))

��������� Guido Raimondi, President, ��������� Işıl Karakaş, ��������� Luis L�pez Guerra, ��������� Mirjana Lazarova Trajkovska, ��������� Angelika Nu�berger, ��������� Bo�tjan M. Zupančič, ��������� Khanlar Hajiyev, ��������� Kristina Pardalos, ��������� Julia Laffranque, ��������� Paulo Pinto de Albuquerque, ��������� Linos-Alexandre Sicilianos, ��������� Paul Lemmens, ��������� Paul Mahoney, ��������� Yonko Grozev, ��������� Armen Harutyunyan, ��������� Gabriele Kucsko-Stadlmayer, judges, ��������� Dag Bugge Nord�n, ad hoc judge, and Lawrence Early, Jurisconsult,

The case originated in two applications (nos. 24130/11 and 29758/11) against the Kingdom of Norway lodged with the Court under Article 34 of the Convention for the Protection of Human Rights and Fundamental Freedoms (�the Convention�) on 28 March 2011 and 26 April 2011 respectively, by two Norwegian nationals, Mr A and Mr B (�the applicants�). The President of the Grand Chamber acceded to the applicants� request not to have their names disclosed (Rule 47 � 4 of the Rules of Court).

The applicants were represented by Mr R. Kjeldahl, a lawyer practising in Oslo. The Norwegian Government (�the Government�) were represented successively by Mr M. Emberland, by Mr C. Reusch and again by Mr Emberland, of the Attorney General�s Office (Civil Matters), as their Agent.

Mr Erik M�se , the judge elected in respect of Norway, was unable to sit in the case (Rule 28). On 20 February 2015 the President of the Chamber designated Mr Dag Bugge Nord�n to sit as an ad hoc judge in his place ( Article 26 � 4 of the Convention and Rule 29).

The applicants alleged, in particular, that, in breach of Article 4 of Protocol No. 7 to the Convention , they had been both prosecuted and punished twice in respect of the same tax offence.