Sökning: "Menci"

Hittade 1 uppsats innehållade ordet Menci.

1. 1. The Ne Bis in Idem Principle in European Union Tax Law

   Master-uppsats, Lunds universitet/Juridiska institutionen

   Författare :Kelly Ana Muniz; [2018]
   Nyckelord :EU Law; ne bis in dem; human rights; VAT; Value-added Tax; Åkerberg Fransson; Menci; Law and Political Science;

   Sammanfattning : The principle of ne bis in idem, enshrined both in the Charter of Fundamental Rights of the European Union and in the European Convention on Human Rights, has been the object of an extensive body of case law. Therefore, the question this thesis seeks to answer is: ‘what is the current status of the principle of ne bis in idem under EU tax law?’ After the development of a high level of protection regarding ne bis in idem and VAT surcharges in the case of Åkerberg Fransson, the Court of Justice of the European Union took a step back in the Luca Menci ruling, following the European Court of Human Rights, and limiting its previous scope of safeguard. LÄS MER