La Corte di Giustizia sulla carenza del requisito di eadem persona nell’applicazione del ne bis in idem in materia tributaria. I casi Orsi (C 217/15) e Baldetti (C 350/15)

A preliminary ruling of the ECJ regarding the deficiency of the “eadem persona” requirement in the ne bis in idem principle. The tax cases Orsi (C 217/15) and Baldetti (C 350/15)

  • Marta Ferrara
DOI: http://dx.doi.org/10.57660/dpceonline.2017.445

Abstract

Keywords: Ne bis in idem; Duplication of proceedings; Notion of sameness.

Published
Oct 12, 2017
How to Cite
FERRARA, Marta. La Corte di Giustizia sulla carenza del requisito di eadem persona nell’applicazione del ne bis in idem in materia tributaria. I casi Orsi (C 217/15) e Baldetti (C 350/15). DPCE Online, [S.l.], v. 31, n. 3, oct. 2017. ISSN 2037-6677. Available at: <https://www.dpceonline.it/index.php/dpceonline/article/view/445>. Date accessed: 10 oct. 2024. doi: http://dx.doi.org/10.57660/dpceonline.2017.445.
Citation Formats
Issue
Vol 31 No 3 (2017): DPCE Online 3-2017
Section
Note e Commenti
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