Penalties in Tax Law in Light of the Principle Ne Bis in Idem

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Penalties in Tax Law in Light of the Principle Ne Bis in Idem

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Penalties in Tax Law in Light of the Principle Ne Bis in Idem

Popis výsledku anglicky

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.

Druh

C - Kapitola v odborné knize

CEP obor

AG - Právní vědy

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2016

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název knihy nebo sborníku

Tax Codes Concepts in the Countries of Central and Eastern Europe

ISBN

9788362813889

Počet stran výsledku

12

Strana od-do

399-410

Počet stran knihy

536

Název nakladatele

Temida2

Místo vydání

Bialystok

Kód UT WoS kapitoly

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