RECENT TAX ALERT

Prof. Maisto addressed the issues connected to ne bis in idem principle during the "Recent and Pending Cases at the Court of Justice of the European Union on Direct Taxation" conference held at the Institute for Austrian and International Tax Law in Vienna


21-11-2017
Prof. Maisto addressed the issues connected to ne bis in idem principle, currently under review by the European Court of Justice, during the "Recent and Pending Cases at the Court of Justice of the European Union on Direct Taxation" conference held at the Institute for Austrian and International Tax Law in Vienna. Following the preliminary ruling of the Court of Bergamo (Case C-524/15 Luca Menci), the Court will have to determine whether the imposition of administrative tax penalties precludes the criminal prosecution for unfaithful tax declaration. In the opinion delivered on 12 September 2017 , the Advocate-General suggested a more protective interpretation of Art. 50 of the Charter of Fundamental Rights of the European Union (similar to Art. 4 Protocol 7 to the ECHR), as compared to that expressed by the European Court of Human Rights, in the judgment A and B vs. Norway (ECtHR, Grand Chamber, 15 November 2016, applications nos. 24130/11 and 29758/11).