The non bis in idem principle setting within the Court of Justice of the European Union as an element of european integration. Special reference to the punitive tax law
DOI:
https://doi.org/10.24197/ree.79.2022.619-639Keywords:
Non bis in idem principle, Dual procedure, European integration, Case law dialogueAbstract
Today, neither in Spain nor in most of the countries around us there is a precise specification of when the possible application of two sanctions or the possible opening of two punitive proceedings for the same acts becomes unconstitutional because it is contrary to the non bis in idem principle. Having regard, therefore, to the importance of the principle non bis in idem, an analysis of the doctrine of the Court of Justice of the European Union is essential because it is the reference point for European integration by establishing case-law criteria, on this occasion, in relation to the content and scope of the non bis in idem principle, binding and common to all member States of the European Union.
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