Principiul ne bis in idem în jurisprudența europeană și națională
The ne bis in idem principle in European and national jurisprudence

Summary/Abstract: Ne bis in idem, regulated by both national and European legislation, as a guarantee against the double sanctioning of the same person for the same offence, becomes incident in the matter of tax law when applying a combination of fiscal and criminal sanctions to a taxpayer for the same offence. The European Courts have drawn the guidelines for the invocation of this principle, but the recent trend is to leave the matter of interpretation and application to national courts. As far as the Romanian state is concerned, the institution becomes relevant due to its conviction by the European Court of Human Rights in the case of Lungu and others against Romania, as well as through the modification of the tax inspection institution as an effect of the judgment. Currently, the courts in Romania adopt the reasoning from the European judgments and appeal to the solutions proposed in the Lungu case, regarding the problem of the double jeopardy. On this line, the High Court of Cassation and Justice carries out a detailed analysis, using the tools developed by the European Courts. Thereby, Romania begins to understand the implications of this dynamic concept, marking the beginning of a national approach to this principle.

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