The «excessive burden» as the only limit to double prosecution

El «exceso punitivo» como único límite al bis in ídem

Authors

  • Marta Moreno Corte

Keywords:

Fundamental rights, Ne bis in idem, Double prosecution, Administrative penalty proceedings, Tax offence. Tax crime, Penalty of a criminal nature, Excessive burden, Proportionality

Abstract

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.

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Author Biography

  • Marta Moreno Corte

    Former legal assistant at the European Court of Justice
    Former trainee at the European Court of Human Rights

Published

10/11/2020

How to Cite

Moreno Corte, M. (2020). The «excessive burden» as the only limit to double prosecution: El «exceso punitivo» como único límite al bis in ídem. Technical Tax Journal, 3(126), 85-98. https://revistatecnicatributaria.com/index.php/rtt/article/view/502