Detailed Information on Publication Record
2019
Ne bis in idem in the tax process.
CZUDEK, DamianBasic information
Original name
Ne bis in idem in the tax process.
Name in Czech
Ne bis in idem a daňový proces
Authors
CZUDEK, Damian (203 Czech Republic, guarantor, belonging to the institution)
Edition
Prawo Budżetowe Państwa i Samorządu, Torun, Uniwersytet Mikolaja Kopernika, Wydzial Prawa i Administracji, 2019, 2300-9853
Other information
Language
English
Type of outcome
Článek v odborném periodiku
Field of Study
50501 Law
Country of publisher
Poland
Confidentiality degree
není předmětem státního či obchodního tajemství
References:
RIV identification code
RIV/00216224:14220/19:00109822
Organization unit
Faculty of Law
Keywords (in Czech)
Ne bis in idem; Penále; Sankce; Daň
Keywords in English
Ne bis in idem; Penalty Payment; sanction; Tax
Tags
Tags
International impact, Reviewed
Změněno: 13/5/2020 11:49, Mgr. Petr Hudeček
Abstract
V originále
The article deals with the application of the ne bis in idem principle in the tax process. It focuses in particular on the nature of penalty payments under the Tax Code. The jurisprudence of the Supreme Courts of the Czech Republic and the European Court of Human Rights has recently raised more questions about it than gave answers. Therefore, the article focuses in particular on the analysis of their decisions and, on the basis of this, tries to define theoretical legal bases for the application of the ne bis in idem principle in relation to the imposition of a penalty payment by the tax administrator.