The application of the 'ne bis in idem' related to financial offences in the jurisprudence of the European courts

In the article, the authors analyze the fundamental challenges in the application of the ne bis in idem principle in the practice of the European Court for Human Rights and Court of Justice of the EU and their interpretation of the principle in relation to the application on the criminal offences an...

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Main Authors: Matić-Bošković Marina, Kostić Jelena
Format: Article
Language:English
Published: University of Criminal Investigation and Police Studies, Belgrade 2020-01-01
Series:NBP: Nauka, bezbednost, policija
Subjects:
Online Access:https://scindeks-clanci.ceon.rs/data/pdf/0354-8872/2020/0354-88722002067M.pdf
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author Matić-Bošković Marina
Kostić Jelena
author_facet Matić-Bošković Marina
Kostić Jelena
author_sort Matić-Bošković Marina
collection DOAJ
description In the article, the authors analyze the fundamental challenges in the application of the ne bis in idem principle in the practice of the European Court for Human Rights and Court of Justice of the EU and their interpretation of the principle in relation to the application on the criminal offences and misdemeanour offences, including administrative penal offences, against the same person for the same acts. Article followed the development in interpretation of the principle by the European Court of Human Rights in Zolotukhin case to the interpretation of the Court of Justice of the EU in Menci case. European Courts jurisprudence could be used for dialogue on challenges that the Serbian judiciary and tax authories are facing in the interpretation of legislation and application of ne bis in idem principle on criminal and misdemeanour proceedings against the same person for the same acts. The articile provides the basis for discussion on the unification of court practice.
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spelling doaj.art-fe1c6f52f21b4c90812bb42004dc24452022-12-21T22:37:47ZengUniversity of Criminal Investigation and Police Studies, BelgradeNBP: Nauka, bezbednost, policija0354-88722620-04062020-01-0125267770354-88722002067MThe application of the 'ne bis in idem' related to financial offences in the jurisprudence of the European courtsMatić-Bošković Marina0Kostić Jelena1Institute for Criminological and Sociological Research, Belgrade, SerbiaInstitute of Comparative Law, Belgrade, SerbiaIn the article, the authors analyze the fundamental challenges in the application of the ne bis in idem principle in the practice of the European Court for Human Rights and Court of Justice of the EU and their interpretation of the principle in relation to the application on the criminal offences and misdemeanour offences, including administrative penal offences, against the same person for the same acts. Article followed the development in interpretation of the principle by the European Court of Human Rights in Zolotukhin case to the interpretation of the Court of Justice of the EU in Menci case. European Courts jurisprudence could be used for dialogue on challenges that the Serbian judiciary and tax authories are facing in the interpretation of legislation and application of ne bis in idem principle on criminal and misdemeanour proceedings against the same person for the same acts. The articile provides the basis for discussion on the unification of court practice.https://scindeks-clanci.ceon.rs/data/pdf/0354-8872/2020/0354-88722002067M.pdffinancial offencesmisdemeanour offencescriminal offenceseuropean courts jurisprudencene bis in idem
spellingShingle Matić-Bošković Marina
Kostić Jelena
The application of the 'ne bis in idem' related to financial offences in the jurisprudence of the European courts
NBP: Nauka, bezbednost, policija
financial offences
misdemeanour offences
criminal offences
european courts jurisprudence
ne bis in idem
title The application of the 'ne bis in idem' related to financial offences in the jurisprudence of the European courts
title_full The application of the 'ne bis in idem' related to financial offences in the jurisprudence of the European courts
title_fullStr The application of the 'ne bis in idem' related to financial offences in the jurisprudence of the European courts
title_full_unstemmed The application of the 'ne bis in idem' related to financial offences in the jurisprudence of the European courts
title_short The application of the 'ne bis in idem' related to financial offences in the jurisprudence of the European courts
title_sort application of the ne bis in idem related to financial offences in the jurisprudence of the european courts
topic financial offences
misdemeanour offences
criminal offences
european courts jurisprudence
ne bis in idem
url https://scindeks-clanci.ceon.rs/data/pdf/0354-8872/2020/0354-88722002067M.pdf
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AT kosticjelena applicationofthenebisinidemrelatedtofinancialoffencesinthejurisprudenceoftheeuropeancourts