Italy: Menci (C-524/15) on the ne bis in idem principle, and Bisignani (C-125/17) on Italian Foreign Assets Reporting Obligations

Paolo Arginelli

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

The contribution discusses in details two recent decisions of the Court of Justice of the European Union concerning Italian direct tax cases. In particular, the comment on the Menci decision dives into the realm of the ne bis in idem principle, analyzing to what extent the Court of Justice departed from the recent case law of the European Court of Human Rights in pari materia and tries to explain the rationale underlying this different approach.
Original languageEnglish
Title of host publicationCJEU Recent Developments in Direct Taxation 2018
EditorsRust A., Pistone P., Schuch J., Staringer C., Storck A. Lang M.
Pages121-144
Number of pages24
Volume2019
Publication statusPublished - 2019

Keywords

  • direct taxation

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