Venituri obținute din România de către persoane juridice nerezidente și accesorii aferente. Principiul ne bis in idem reglementat de art. 4 din Protocolul nr. 7 la Convenția Europeană a Drepturilor Omului în materie fiscală.
Income obtained from Romania by non-resident legal entities and related accessories. The ne bis in idem principle regulated by art. 4 of Protocol no. 7 to the European Convention on Human Rights in fiscal matters.

Summary/Abstract: "Summary: „It is essential in resolving the issue raised by the applicant that the tax measure subject to judicial review does not impose a penalty different from that imposed by the decision given to the civil side in the criminal case. Thus, on the one hand, the assessment of the additional taxes owed does not constitute a penalty, since only the additional charges levied by way of penalties can have the character of criminal penalties, in the light of their material severity, and, on the other hand, the additional charges which can be regarded as penalties were applied by the criminal decision itself, together with the criminal fine, a point also found by the lower court. In the case-law of the EDO Court (Ruotsalainen v. Finland, Johannesson and others v. Iceland, A and B v. Norway) it has been held, with reference to the bis element, that tax and criminal proceedings can coexist if they are connected, combined in an integrated manner so as to form a coherent whole. In the light of that case-law, the Court of First Instance correctly found that, in accordance with national law, an integrated mechanism of investigation and sanctioning of the facts, comprising an administrative and a criminal aspect, was applied in the case in question, and the judgment under appeal upheld the res judicata nature of the criminal judgment, which confirms that there was no repetition of the criminal proceedings.

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