Concurrence of tax and criminal sanctions in the light of the Convention for the Protection of Human Rights and Fundamental Freedoms
This paper analyses an applicability of a rule not to be punished twice in case of the concurrence of tax and criminal sanctions. The Author studied limits of legislator’s power to set the regulations connected with concurrence of tax and criminal sanctions and limits established by international la...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2021-12-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
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| Online Access: | https://apcz.umk.pl/PBPS/article/view/36592/30829 |
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| _version_ | 1846093087902793728 |
|---|---|
| author | Paweł Majka |
| author_facet | Paweł Majka |
| author_sort | Paweł Majka |
| collection | DOAJ |
| description | This paper analyses an applicability of a rule not to be punished twice in case of the concurrence of tax and criminal sanctions. The Author studied limits of legislator’s power to set the regulations connected with concurrence of tax and criminal sanctions and limits established by international law. In the Author’s opinion the main barriers in establishing such limits arise from the Convention for the Protection of Human Rights and Fundamental Freedoms and judgments of the European Court of Human Rights. |
| format | Article |
| id | doaj-art-7a39a6cf29bf4a438e93e750d31c7de6 |
| institution | Kabale University |
| issn | 2300-9853 2353-7086 |
| language | English |
| publishDate | 2021-12-01 |
| publisher | Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika |
| record_format | Article |
| series | Prawo Budżetowe Państwa i Samorządu |
| spelling | doaj-art-7a39a6cf29bf4a438e93e750d31c7de62025-01-02T19:04:49ZengWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862021-12-01912476710.12775/PBPS.2021.021Concurrence of tax and criminal sanctions in the light of the Convention for the Protection of Human Rights and Fundamental FreedomsPaweł Majka0https://orcid.org/0000-0003-4315-4133University in Rzeszów, PolandThis paper analyses an applicability of a rule not to be punished twice in case of the concurrence of tax and criminal sanctions. The Author studied limits of legislator’s power to set the regulations connected with concurrence of tax and criminal sanctions and limits established by international law. In the Author’s opinion the main barriers in establishing such limits arise from the Convention for the Protection of Human Rights and Fundamental Freedoms and judgments of the European Court of Human Rights.https://apcz.umk.pl/PBPS/article/view/36592/30829sanctionstax sanctionscriminal penaltiesprotection of taxpayer’s rightsright not to be punished twice |
| spellingShingle | Paweł Majka Concurrence of tax and criminal sanctions in the light of the Convention for the Protection of Human Rights and Fundamental Freedoms Prawo Budżetowe Państwa i Samorządu sanctions tax sanctions criminal penalties protection of taxpayer’s rights right not to be punished twice |
| title | Concurrence of tax and criminal sanctions in the light of the Convention for the Protection of Human Rights and Fundamental Freedoms |
| title_full | Concurrence of tax and criminal sanctions in the light of the Convention for the Protection of Human Rights and Fundamental Freedoms |
| title_fullStr | Concurrence of tax and criminal sanctions in the light of the Convention for the Protection of Human Rights and Fundamental Freedoms |
| title_full_unstemmed | Concurrence of tax and criminal sanctions in the light of the Convention for the Protection of Human Rights and Fundamental Freedoms |
| title_short | Concurrence of tax and criminal sanctions in the light of the Convention for the Protection of Human Rights and Fundamental Freedoms |
| title_sort | concurrence of tax and criminal sanctions in the light of the convention for the protection of human rights and fundamental freedoms |
| topic | sanctions tax sanctions criminal penalties protection of taxpayer’s rights right not to be punished twice |
| url | https://apcz.umk.pl/PBPS/article/view/36592/30829 |
| work_keys_str_mv | AT pawełmajka concurrenceoftaxandcriminalsanctionsinthelightoftheconventionfortheprotectionofhumanrightsandfundamentalfreedoms |