Criminal sanctions in the Tax Code: to the intersection of tax and criminal law and the ne bis in idem principle
Abstract
The legal rules of both criminal and tax law affect those who violate their tax duties. Both branches of law are endowed with relatively invasive procedural institutes and sanctions.
In her contribution, the author compares the criminal and tax proceedings as well as those aforementioned sanctions and analyses the case law relating to the question to what extent this dual punishment for evading tax duties breaches the constitutional principle of ne bis in idem. The author points out several problematic conclusions arising from the case caw and suggests several changes in legislation which could improve the cooperation between law enforcement and tax authorities in sanctioning tax delicts and contribute to the elimination of cases when the application of legal rules from both branches of law would impose an unreasonable burden on the tax subjects (accused).