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

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

Università Cattolica del Sacro Cuore

Risultato della ricerca: Contributo in libro › Chapter

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.

Lingua originale	English
Titolo della pubblicazione ospite	CJEU Recent Developments in Direct Taxation 2018
Editor	Rust A., Pistone P., Schuch J., Staringer C., Storck A. Lang M.
Pagine	121-144
Numero di pagine	24
Volume	2019
Stato di pubblicazione	Pubblicato - 2019

Keywords

direct taxation

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AB - 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.

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BT - CJEU Recent Developments in Direct Taxation 2018

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ER -

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

Abstract

Keywords

Altri file e collegamenti

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