Zásada ne bis in idem u finančně trestních deliktů
| Title in English | Ne bis in idem principle for financially criminal offenses |
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| Authors | |
| Year of publication | 2018 |
| Type | Article in Proceedings |
| Conference | Cofola 2018: část II. Peníze, měna a právo |
| MU Faculty or unit | |
| Citation | |
| Web | Open access sborníku |
| Keywords | Ne bis in idem; obstacle res iudicata; human rights; criminal offense of tax cuts; charges and similar obligatory payments |
| Description | This paper is focused on the issue of the ne bis in idem principle for financial sanctions in connection with criminal sanctions. The author attempts to characterize this principle as best as possible in the context of human rights and financial law, confronting the views of experts with the latest case law of the Supreme Court and the case-law of the European Court of Human Rights. A comparison will be made with previous case law and, through synthesis, analysis and legal arguments, the hypothesis that the ne bis in idem principle can be breached in the case of criminal prosecution for a criminal offense of tax cuts, charges and similar obligatory payments will either be confirmed or refuted. |
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