Ne bis in idem in the tax process
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 ques...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2019-03-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
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| Online Access: | https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2019.006 |
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| _version_ | 1850084861350510592 |
|---|---|
| author | Damian Czudek |
| author_facet | Damian Czudek |
| author_sort | Damian Czudek |
| collection | DOAJ |
| 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. |
| format | Article |
| id | doaj-art-28bca29d294845e0a963ee8555cdeff1 |
| institution | DOAJ |
| issn | 2300-9853 2353-7086 |
| language | English |
| publishDate | 2019-03-01 |
| publisher | Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika |
| record_format | Article |
| series | Prawo Budżetowe Państwa i Samorządu |
| spelling | doaj-art-28bca29d294845e0a963ee8555cdeff12025-08-20T02:43:54ZengWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862019-03-017110712710.12775/PBPS.2019.006Ne bis in idem in the tax processDamian Czudek0https://orcid.org/0000-0002-8169-2023Masaryk University in BrnoThe 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.https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2019.006ne bis in idempenalty paymentsanctiontax |
| spellingShingle | Damian Czudek Ne bis in idem in the tax process Prawo Budżetowe Państwa i Samorządu ne bis in idem penalty payment sanction tax |
| title | Ne bis in idem in the tax process |
| title_full | Ne bis in idem in the tax process |
| title_fullStr | Ne bis in idem in the tax process |
| title_full_unstemmed | Ne bis in idem in the tax process |
| title_short | Ne bis in idem in the tax process |
| title_sort | ne bis in idem in the tax process |
| topic | ne bis in idem penalty payment sanction tax |
| url | https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2019.006 |
| work_keys_str_mv | AT damianczudek nebisinideminthetaxprocess |