Application of the ne bis in idem principle when assessing criminal liability for tax cuts

Abstract

The article deals with the decision of the Grand Chamber of the Supreme Criminal Court of 4 January 2017, sp. 15 Tdo 832/2016, following certain judgments of the European Court of Human Rights and the development of case law in the Czech Republic regarding the application of the principle of ne bis in idem in the case of tax cuts, first of all as regards the idem element (whether the same criminal actions), but also in relation to element bis (whether there was a duplication of control).

Keywords

• Application
• ne bis in idem
• principle
• assessing
• criminal liability
• tax cuts