This chapter is divided into two sections. The first section of this chapter analyses Italian cases concerning the ne bis in idem principle (also known as "double jeopardy"), namely case C-524/15 (Menci), currently pending before the CJEU, and joined cases C-217/15 and C-350/15 (Orsi and Baldetti), decided by the CJEU on 5 Aprii 2017. In both the above cases, the request for a preliminary ruling concerned the interpretation of the double jeopardy clause given effect in Article 50 of the Charter of Fundamental Rights of the European Union, in the light of Article 4 of Protocol No 7 to the European Convention for the Protection of Human Rights and Fundamental Freedoms and the related case law of the European Court of Human Rights. The second section of the chapter analyses Case C-125/17 (Bisignani) which concerns the Italian reporting obligations regime introduced by Law No. 167 of 26 June 1990 (Decree 167/1990). This regime was enacted in order to allow the Italian tax authorities to gather information from Italian-resident taxpayers about assets held outside Italy.
|Titolo della pubblicazione ospite||CJEU: Recent Developments in Direct Taxation 2017|
|Editor||P Pistone, M Lang, A Rust|
|Numero di pagine||20|
|Stato di pubblicazione||Pubblicato - 2018|
- ne bis in indem principle