The Resource The controversial application of the 'ne bis in idem' rule by the European Court of Human rights in respect of tax penalties

The controversial application of the 'ne bis in idem' rule by the European Court of Human rights in respect of tax penalties

Label
The controversial application of the 'ne bis in idem' rule by the European Court of Human rights in respect of tax penalties
Title
The controversial application of the 'ne bis in idem' rule by the European Court of Human rights in respect of tax penalties
Creator
Subject
Language
eng
Summary
In this article, the authors analyse the ne bis in idem rule, in particular, the extent to which administrative sanctions are included within the scope of the rule and how a close connection between administrative and criminal proceedings arising out of the same set of facts can be established. Further, they comment on the manner in which the rule has been applied by the European Court of Human Rights in the context of tax penalties and the various issues that have arisen in this context
Citation source
In: European taxation. - Amsterdam. - Vol. 58 (2018), no. 9 ; p. 411-418
http://library.link/vocab/creatorName
  • Bahçeci, B
  • Ovalıoğlu, S
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • human rights
  • taxpayer rights
  • ECHR case law
  • penalties
  • ne bis in idem
Label
The controversial application of the 'ne bis in idem' rule by the European Court of Human rights in respect of tax penalties
Instantiates
Publication
Label
The controversial application of the 'ne bis in idem' rule by the European Court of Human rights in respect of tax penalties
Publication

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