Zásada ne bis in idem v případě trestného činu zkrácení daně, poplatku a podobné povinné platby

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Title in English Ne bis in idem principle in case of crime of evading taxes, fees and other mandatory payments
Authors

RADVAN Michal

Year of publication 2015
Type Article in Periodical
Magazine / Source Státní zastupitelství
MU Faculty or unit

Faculty of Law

Citation
Web Repozitář MU
Field Law sciences
Keywords ne bis in idem principle; Tax Code; Criminal Code; sanction
Attached files
Description The paper deals with the links between tax law and criminal law. After the necessary introduction and definition of basic terms, the attention is focused on the ne bis in idem principle in terms of parallel sanctions by the Tax Code and the Criminal Code. The aim is to confirm or disprove the hypothesis that the ne bis in idem principle is violated if the state applies in the case of tax evasion both tax law and criminal law penalties. This is a highly topical theme in a global context, and now also discussed at the Czech supreme courts.
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