Ne bis in idem in the tax process
The article deals with the application of the ne bis in idem principle in the tax process. It focuses in particular on the nature of penalty payments under the Tax Code. The jurisprudence of the Supreme Courts of the Czech Republic and the European Court of Human Rights has recently raised more ques...
| 發表在: | Prawo Budżetowe Państwa i Samorządu |
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| 主要作者: | |
| 格式: | Article |
| 語言: | 英语 |
| 出版: |
Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2019-03-01
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| 主題: | |
| 在線閱讀: | https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2019.006 |