The Resource Not even God judges twice for the same act... and tax offence : draagwijdte en grenzen van het ne bis in idem-beginsel

Not even God judges twice for the same act... and tax offence : draagwijdte en grenzen van het ne bis in idem-beginsel

Label
Not even God judges twice for the same act... and tax offence : draagwijdte en grenzen van het ne bis in idem-beginsel
Title
Not even God judges twice for the same act... and tax offence : draagwijdte en grenzen van het ne bis in idem-beginsel
Creator
Subject
Language
eng
Summary
This article deals with the application of the 'ne bis in idem' principle in penal tax law in Belgium. The authors focus on the danger of double jeopardy by the tax authorities. They demonstrate that when a tax investigation is regarded as a criminal prosecution, within the meaning of treaties on human rights, then the final conclusion of this investigation (a 'conviction' or an 'acquittal') should prevent the prosecutor to pursue an investigation for the second time for the 'same' facts, and, a fortiori, that a sentence will be imposed by the administrative courts and criminal courts. Also the other way around, it is assumed that when a criminal case is permanently closed, the tax authorities are not entitled to impose administrative sanctions. This study also argues in favour of clear rules for cases where tax law overlaps with criminal law
Citation source
In: Tijdschrift voor fiscaal recht. - Brussel. - (2014), no. 466 ; p. 643-686
http://library.link/vocab/creatorName
  • Gnedasj, S
  • Vanhulle, H
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • ne bis in idem
  • criminal tax law
  • tax offence
  • investigation
  • penalties
  • legality principle
  • human rights
Label
Not even God judges twice for the same act... and tax offence : draagwijdte en grenzen van het ne bis in idem-beginsel
Instantiates
Publication
Label
Not even God judges twice for the same act... and tax offence : draagwijdte en grenzen van het ne bis in idem-beginsel
Publication

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