→ 🇬🇧 United Kingdom

The case concerned an extradition request submitted by the United States for the prosecution of the requested person for alleged wire fraud and aggravated identity theft in connection with the electronic filing of false tax returns. The requested person challenged the admissibility of extradition before the Supreme Court, arguing that the documents submitted by the United States were insufficient, that the facts for which extradition had been declared admissible were not clearly identified, and that the requirement of double criminality was not met. The Advocate General considered that the extradition documents were sufficient, including as to U.S. jurisdiction and the applicable statutory provisions. Although the description of the facts in the lower court’s decision was not entirely clear, the Advocate General considered that this could be remedied by reading the decision as referring to the facts set out in the supporting affidavit. The Advocate General further found that the alleged conduct corresponded under Dutch law to fraud and forgery, and recommended dismissal of the appeal; the Supreme Court followed that conclusion under Article 81(1) RO.