Analysis: “The Reasonable Foreseeability Of Criminal Proceedings For ...

Analysis: “The reasonable foreseeability of criminal proceedings for tax evasion: Case BV (C-570/20)” by Luigi Lonardo

Luigi Lonardo

This is a premium content

To read it, please Log In or Subscribe to EU Law Live

If you access throught an institutional IP range, you must accept technical and session cookies

BV v Direction départementale des finances publiques de la Haute-Savoie C-570/20, delivered on 5 May 2022, is the latest addition to the case law on the ne bis in idem principle guaranteed by Article 50 of the EU Charter of Fundamental Rights. According to that provision, no one is to be liable to be tried or punished again in criminal proceedings for an offence for which he or she has already been finally acquitted or convicted within the EU in accordance with the law. The judgment was delivered in the context of criminal proceedings opened against an accountant, charged with tax evasion, after he had already been the subject of a tax adjustment procedure in respect of the same acts. The referring court (the Fr

Your privacy is important for us

We use cookies to improve the user experience. Please review privacy preferences.

Accept all Settings Reject All

Check our privacy policy and cookies policy.

Cookie settings

Technical cookies

These cookies enable the user to browse a website, app or platform

Session cookies

These cookies are necessary to log in users, or access by IP to premium contents.

Analysis cookies

These cookies enable us to quantify the number of users and undertake measurements and statistical analysis of the activity of websites, apps and platforms, and to draw up user browsing profiles to improve services or prepare statistics.

save

Read more in our privacy and cookies policy.