[2013] EWHC 710 (Admin)

Dual criminality had not been established to the required criminal standard by a European arrest warrant issued on charges of aiding and abetting tax evasion, which necessitated intention and actual knowledge, where a subsequent statement contained an allegation of "recklessness" and raised doubt as to precisely what was being alleged.

QBD (Admin) (Collins J)

07/03/2013