Penalties in Tax Law in Light of the Principle Ne Bis in Idem
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F16%3A00091032" target="_blank" >RIV/00216224:14220/16:00091032 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Penalties in Tax Law in Light of the Principle Ne Bis in Idem
Original language description
The paper outlines the concept of penalties in tax law and the fundamental notions and terms, and focuses on the ne bis in idem principle in respect to the coexistence (co-application) of the tax code and the criminal code. The goal of this paper is to support or reject the hypothesis that the ne bis in idem principle is breached if the state imposes both the tax penalty and criminal penalty on the offender. Authors believe that the penalty imposed under the tax proceedings is not of the nature of punishment. However, since the plenum of SAC took a different stand (although they only assessed the nature of the penalty, not application of the ne bis in idem principle), such a decision could have immense consequences as for sanctioning tax wrongdoings.
Czech name
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Czech description
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Classification
Type
C - Chapter in a specialist book
CEP classification
AG - Legal sciences
OECD FORD branch
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Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Book/collection name
Tax Codes Concepts in the Countries of Central and Eastern Europe
ISBN
9788362813889
Number of pages of the result
12
Pages from-to
399-410
Number of pages of the book
536
Publisher name
Temida2
Place of publication
Bialystok
UT code for WoS chapter
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