The European Court of Human Rights played a prominent role in the way of defining the guarantee aim of the ne bis in idem principle. However, the Great Chamber seems to recently reduce the field of application of this principle, considering it not applicabile within the <> criterion. A criterion that the ECHR had already applied in the past, but that nowadays has been better structured in a test, with specific material factors. This recent development has been considered a way to reduce the guaranteeing approach that the ECHR held in the past. However is possible a different interpretation of this development, considering the evaluation of <> criterion, not the way to reduce the field of application of the ne bis in idem principle, but the way to balance this principle, and the related individual rights of guarantee, with other individual rights related to correct taxes assessment and collection.
|Numero di pagine||31|
|Rivista||DIRITTO E PRATICA TRIBUTARIA|
|Stato di pubblicazione||Published - 2018|