NON BIS IN IDEM IN TAX MATTERS. QUO VADIS
Main Article Content
Abstract
Great interest is given to the application of the principle non bis in idem according to the European Convention on Human Rights and the European Court of Human Rights’ case law in tax matters these days. This case law is concurrently assumed also by the Court of Justice of the European Union when the European Union law is implemented. However, this case law is affected by the significant change resulting from the unwillingness of member states to accept the previous interpretation of the European Convention on Human Rights in tax matters established by the decision in the so-called A and B case. Therefore, the Court of Justice of the European Union faces the decision whether the current state of the interpretation of the non bis in idem principle resulting from the European Court of Human Rights’ case law should be preserved or if this court should establish own and broader union concept of non bis in idem principle. In the conclusion, the author provides his own opinion on which approach should be chosen with the aim to maintain the legal certainty of the recipients of law.
Article Details
Copyright and originality of the offered manuscript
1. It is assumed that the manuscript offered has not been previously published. It is expected that the authors will inform the editorial board of TLQ if the entire manuscript, its parts or some relevant results have been previously published in a different publication at the level of an article in a reviewed scientific magazine or monograph. Should the editorial board of TLQ conclude that this condition was not fulfilled the review process may be terminated.
2. It is assumed that the submitted manuscript is an original academic work. If that is not the case the author needs to provide information regarding all circumstances that could raise doubts whether the manuscript is the outcome of original research.
3. By submitting the manuscript the author acknowledges that after the publication in The Lawyer Quarterly her/his work will be made available online to the Internet users and also kept by the Library of the Academy of Sciences of the Czech Republic. Author's rights to further use the work remain unabridged.