Abstract
This paper deals with problems related to tax law with a special focus on legal regulation of the tax procedure contained in the Czech Tax Procedure Code. Attention is paid in particular to tax penalty payments and the "non bis in idem" principle.
The purpose to identify ratio between penalty payments in tax procedure and in criminal procedure in context of "non bis in idem" principle. The methodological basis of the article is analysis of legislation and court practice of Czech republic, Austria, European Union, including formal legal analysis, comparative analysis, synthesis, systematic approach.