Prejudiciul sau eterna necunoscută a galaxiilor fiscale, penale și de insolvență
Damage or the Eternal Enigma of the Tax, Criminal and Insolvency Galaxies

Summary/Abstract: The recent developments in the case-law of the European courts regarding the ne bis in idem principle has been at least as interesting as a new season in the “Game of Thrones”. In this respect, the author focuses on the national issue of parallel and contradictory tax, criminal and insolvency procedures, with a view of the key element: the damage. Following a thourough analysis of the case-law at hand, the author summarises a few adequate national approaches on this matter.

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