European Court of Human Rights Has Delivered Its Opinion on the Ne Bis In Idem Principle in Tax Law

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Thursday, June 1, 2017
Michael Plachta

On November 15, 2016, the European Court of Human Rights – Grand Chamber delivered its judgment in the case of A. and B. v. Norway (applications nos. 24130/11 and 29758/11). The case concerned two taxpayers who submitted that they had been prosecuted and punished twice – in administrative and criminal proceedings – for the same offense. The Court analyzed the principle ne bis in idem/non bis in idem (right not to be tried or punished twice) in the context of tax law and discussed whether or not this principle had been violated by the conducting of both administrative and criminal proceedings resulting in a combination of penalties.