Vztah daňového a trestního práva – zásada ne bis in idem
| Title in English | Relation between Tax Law and Criminal Law - Ne bis in idem Principle |
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| Authors | |
| 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 | |
| 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. |
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