Ferrara M. 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). dpceonline [Internet]. 2017 Oct. 12 [cited 2025 Apr. 30];31(3). Available from: https://www.dpceonline.it/index.php/dpceonline/article/view/445