| Summary: | The authors of the presented paper analyse the case law of the European Court of Human Rights in the field of the “ne bis in idem” guarantee. They focus in particular on the approach of this court to the issue of liability for crimes and payment offenses. The paper concentrates on the legal interpretation that is the Council of Europe enforcing in the field of criminal liability, concept of crime, sanctioning and punishment. The payment offenses create a relatively independent group of delicts in the field of public law. However, the guarantees connected with the right to a fair trial included in the Articles No. 6 and No. 7 of the Convention on Protection of Human Rights and Fundamental Freedoms and in the Article No. 4 of the Additional Protocol No. 7 to the Convention for the Protection of Human Rights and Fundamental Freedoms shall still apply. The paper analyses the scope of their application, especially the “ne bis in idem” guarantee, in the field of liability for the tax offences and tax crimes.
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