The Resource A recent decision on the application of the ne bis in idem principle in the tax context

A recent decision on the application of the ne bis in idem principle in the tax context

Label
A recent decision on the application of the ne bis in idem principle in the tax context
Title
A recent decision on the application of the ne bis in idem principle in the tax context
Creator
Subject
Language
eng
Summary
This note discusses a recent decision of the Latvian Constitutional Court that reviews the compatibility of a provision of national law allowing for the application of both an administrative and a tax penalty in regard to offences in the area of the circulation of excise goods with the ne bis in idem principle. The author analyses this principle and the findings of the Court in the context of the case law of the European Court of Human Rights
Citation source
In: European taxation. - Amsterdam. - Vol. 53 (2013),
http://library.link/vocab/creatorName
Gerzova, L
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ne bis in idem
  • penalties
  • case law
  • ECHR case law
Label
A recent decision on the application of the ne bis in idem principle in the tax context
Instantiates
Publication
Label
A recent decision on the application of the ne bis in idem principle in the tax context
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
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      52.37366609999999 4.9336932
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