Přehled o publikaci

The paper outlines the concept of penalties in tax law and the fundamental notions and terms, and focuses on the ne bis in idem principle in respect to the coexistence (co-application) of the tax code and the criminal code. The goal of this paper is to support or reject the hypothesis that the ne bis in idem principle is breached if the state imposes both the tax penalty and criminal penalty on the offender. Authors believe that the penalty imposed under the tax proceedings is not of the nature of punishment. However, since the plenum of SAC took a different stand (although they only assessed the nature of the penalty, not application of the ne bis in idem principle), such a decision could have immense consequences as for sanctioning tax wrongdoings.