Publication details
Zásada ne bis in idem v případě trestného činu zkrácení daně, poplatku a podobné povinné platby
| Title in English | Ne bis in idem principle in case of crime of evading taxes, fees and other mandatory payments |
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| Authors | |
| Year of publication | 2015 |
| Type | Article in Periodical |
| Magazine / Source | Státní zastupitelství |
| MU Faculty or unit | |
| Citation | |
| Web | Repozitář MU |
| Field | Law sciences |
| Keywords | ne bis in idem principle; Tax Code; Criminal Code; sanction |
| Attached files | |
| Description | The paper deals with the links between tax law and criminal law. After the necessary introduction and definition of basic terms, the attention is focused on the ne bis in idem principle in terms of parallel sanctions by the Tax Code and the Criminal Code. The aim is to confirm or disprove the hypothesis that the ne bis in idem principle is violated if the state applies in the case of tax evasion both tax law and criminal law penalties. This is a highly topical theme in a global context, and now also discussed at the Czech supreme courts. |
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