Non bis in idem principle from the European union case law perspective

Abstract

This chapter is focused on the application of the ne bis in idem principle in tax law from the perspective of the Court of Justice of the European Union. In this respect, the chapter contents the analysis of the most important rulings in this field of law, analysis of the substantive field of application of this principle and the meaning of this principle based on this case law.

Keywords

• Non bis in idem
• tax law
• the Court of Justice of the European Union
• case law