The «excessive burden» as the only limit to double prosecution
El «exceso punitivo» como único límite al bis in ídem
Keywords:
Fundamental rights, Ne bis in idem, Double prosecution, Administrative penalty proceedings, Tax offence. Tax crime, Penalty of a criminal nature, Excessive burden, ProportionalityAbstract
Analysis of the case-law of the Spanish Constitutional Court, the European Court of Human Rights and the European Court of Justice reveals that, within the framework of administrative penalty procedures and criminal proceedings, the only limit to the duplication of penalties and proceedings is the «excessive burden». This means that today both the duplication of administrative and criminal penalties, and the
duplication of administrative and criminal proceedings are accepted, as long as the total punishment imposed is proportionate to the seriousness of the offence committed.
