Ne bis in idem in the tax process.
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F19%3A00109822" target="_blank" >RIV/00216224:14220/19:00109822 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.12775/PBPS.2019.006" target="_blank" >http://dx.doi.org/10.12775/PBPS.2019.006</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.12775/PBPS.2019.006" target="_blank" >10.12775/PBPS.2019.006</a>
Alternative languages
Result language
angličtina
Original language name
Ne bis in idem in the tax process.
Original language description
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.
Czech name
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Czech description
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Classification
Type
J<sub>ost</sub> - Miscellaneous article in a specialist periodical
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
Prawo Budżetowe Państwa i Samorządu
ISSN
2300-9853
e-ISSN
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Volume of the periodical
7
Issue of the periodical within the volume
1
Country of publishing house
PL - POLAND
Number of pages
22
Pages from-to
107-128
UT code for WoS article
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EID of the result in the Scopus database
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