The Resource The "excessive burden" as the only limit to double prosecution = El "exceso punitivo" como único límite al bis in ídem

The "excessive burden" as the only limit to double prosecution = El "exceso punitivo" como único límite al bis in ídem

Label
The "excessive burden" as the only limit to double prosecution = El "exceso punitivo" como único límite al bis in ídem
Title
The "excessive burden" as the only limit to double prosecution = El "exceso punitivo" como único límite al bis in ídem
Creator
Subject
Language
eng
Summary
Analysis of the case law of the Spanish Constitutional Court, the European Court of Human Rights and the European Court of Justice reveals that, within the framework of administrative penalty procedures and criminal proceedings, the only limit to the duplication of penalties and proceedings is the "excessive burden". This means that today both the duplication of administrative and criminal penalties and the duplication of administrative and criminal proceedings are accepted, as long as the total punishment imposed is proportionate to the seriousness of the offence committed
Citation source
In: Revista Técnica Tributaria : AEDAF - Madrid. - (2019), no. 126 ; p. 85-98
http://library.link/vocab/creatorName
Moreno Corte, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • human rights
  • ne bis in idem
  • penalties
  • procedural tax law
  • criminal tax law
  • tax offence
  • tax burden
  • constitutional law
  • ECJ case law
  • ECHR case law
  • proportionality
Label
The "excessive burden" as the only limit to double prosecution = El "exceso punitivo" como único límite al bis in ídem
Instantiates
Publication
Contents
Includes bibliography
Label
The "excessive burden" as the only limit to double prosecution = El "exceso punitivo" como único límite al bis in ídem
Publication
Contents
Includes bibliography

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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