Non Bis in Idem in Tax Matters. Quo Vadis
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11220%2F19%3A10386824" target="_blank" >RIV/00216208:11220/19:10386824 - isvavai.cz</a>
Result on the web
<a href="https://verso.is.cuni.cz/pub/verso.fpl?fname=obd_publikace_handle&handle=2MHRMaVhfA" target="_blank" >https://verso.is.cuni.cz/pub/verso.fpl?fname=obd_publikace_handle&handle=2MHRMaVhfA</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Non Bis in Idem in Tax Matters. Quo Vadis
Original language description
The great interest is given to the application of the principle non bis in idem according to the European Convention on Human Rights and the European Court of Human Rights' case law in tax matters these days. This case law is concurrently assumed also by the Court of Justice of the European Union when the European Union law is implemented. However, this case law is affected by the significant change resulting from the unwillingness of member states to accept the previous interpretation of the European Convention on Human Rights in tax matters established by the decision in the so-called A and B case. Therefore, the Court of Justice of the European Union faces the decision whether the current state of the interpretation of the non bis in idem principle resulting from the European Court of Human Rights' case law should be preserved or if this court should establish own and broader union concept of non bis in idem principle. In the conclusion, the author provides his own opinion which approach should be chosen with the aim to maintain the legal certainty of the recipients of law.
Czech name
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Czech description
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Classification
Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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OECD FORD branch
50501 - Law
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
The Lawyer Quarterly
ISSN
1805-8396
e-ISSN
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Volume of the periodical
9
Issue of the periodical within the volume
1
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
14
Pages from-to
47-60
UT code for WoS article
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EID of the result in the Scopus database
2-s2.0-85066982410