Recent progress of judicial practise of European court of human rights in application of principle non bis in idem in duality of tax and criminal proceeding

Abstract

Contribution deals with further judicial progress of principle non bis in idem pursuant to Art. 4 Protocol 7 of European Convention on Human Rights and Fundamental Freedoms, while at this point it is aimed on issues in duplicity of tax and criminal proceeding. Author´s contribution points out on significant evolvement of European Court of Human Rights in time and substance connection in relation to dual tax and criminal proceeding, where it has direct influence on application practise of domestic courts in member states of EU.