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)

Authors

  • Marta Ferrara

DOI:

https://doi.org/10.57660/dpceonline.2017.445

Abstract

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

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Published

2017-10-12

How to Cite

Ferrara, M. (2017). 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). DPCE Online, 31(3). https://doi.org/10.57660/dpceonline.2017.445

Issue

Vol. 31 No. 3 (2017): DPCE Online 3-2017

Section

Note e Commenti

License

CC Attribution-NonCommercial-ShareAlike 4.0