Vztah daňového a trestního práva – zásada ne bis in idem

Warning

This publication doesn't include Faculty of Arts. It includes Faculty of Law. Official publication website can be found on muni.cz.
Title in English Relation between Tax Law and Criminal Law - Ne bis in idem Principle
Authors

RADVAN Michal

Year of publication 2015
Type Article in Proceedings
Conference Daňové právo vs. daňové podvody a daňové úniky II. diel - Tax Law vs Tax Frauds and Tax Evasion vol. 2
MU Faculty or unit

Faculty of Law

Citation
Field Law sciences
Keywords tax law; criminal law; ne bis in idem principle; sanction; panalty
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.
Related projects:

You are running an old browser version. We recommend updating your browser to its latest version.