Advocaten / Avocats / Lawyers

Tuesday, 09 October 2018

The Ne Bis in Idem Rule: Do the EUCJ and the ECtHR Follow the Same Track?

On 20 March 2018 the Grand Chamber of the EUCJ delivered three rulings on the extent to which the principle of ne bis in idem permits Member States from imposing jointly criminal penalties and administrative penalties of a criminal nature. The first case deals with the non-payment of VAT, the second with sanctioning of market manipulation and the last with sanctioning of insider trading.

These three rulings are important in view of two earlier decisions of the European Court of Human Rights on the ‘bis’ criterion and in view of the opinions of Advocate-General M. Campos Sanchez-Bordona in the aforementioned cases, in which he suggested the Court to develop an autonomous method for analysis of combined (criminal and administrative) proceedings diver- ging from the recent jurisprudence of the ECtHR.

In this editorial special attention is given to the Menci- case involving the imposition of both tax and criminal penalties for non-payment of taxes (in particular VAT).

An article that was published in EC Tax Review, 2018/4, pp. 182-185

Bruno Peeters (bruno.peeters@tiberghien.com)

Tiberghien Brussels

Tour & Taxis

Havenlaan|Avenue du Port 86C B.419
BE-1000 Brussels
T +32 2 773 40 00
F +32 2 773 40 55

info@tiberghien.com

Tiberghien Antwerp

Grotesteenweg 214 B.4
BE-2600 Antwerp
T +32 3 443 20 00
F +32 3 443 20 20

info@tiberghien.com

Tiberghien Ghent

Esplanade Oscar Van de Voorde 1
BE-9000 Gent
T +32 9 265 95 51

info@tiberghien.com

Tiberghien Hasselt

Koningin Astridlaan 35
BE-3500 Hasselt
T +32 11 57 00 13

info@tiberghien.com

Tiberghien Luxembourg

2, rue Albert Borschette
LU-1246 Luxembourg
T +352 27 47 51 11
F +352 27 47 51 10

info@tiberghien.com