NE BIS IN IDEM. INTERFERENȚE ÎNTRE DREPTUL FISCAL ȘI DREPTUL PENAL
NE BIS IN IDEM. INTERFERENCES BETWEEN TAX LAW AND CRIMINAL LAW

Summary/Abstract: The paper will focus on the problematics caused by cumulative fiscal-administrative contraventions, which are, in fact, criminal penalties, according to the criteria established by the European Law. Both fiscal and criminal procedure further develop according to the taxpayer’s poor conduct, a conduct through which state obligations have not been honoured. Our analysis will be centred on the jurisprudence’s evolution of the Court of Justice of the European Union and European Court of Human Rights, starting from the prohibition of cumulative criminal penalties and ending with its permission, as long as it respects a principle of proportionality and it can be properly justified.

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