The contribution discusses in details two recent decisions of the Court of Justice of the European Union concerning Italian direct tax cases. In particular, the comment on the Menci decision dives into the realm of the ne bis in idem principle, analyzing to what extent the Court of Justice departed from the recent case law of the European Court of Human Rights in pari materia and tries to explain the rationale underlying this different approach.
Arginelli, P., Italy: Menci (C-524/15) on the ne bis in idem principle, and Bisignani (C-125/17) on Italian Foreign Assets Reporting Obligations, in Lang M., R. A. P. P. S. J. S. C. S. A. (ed.), CJEU Recent Developments in Direct Taxation 2018, Linde Verlag, Wien 2019: 2019 121- 144 [http://hdl.handle.net/10807/144365]
Italy: Menci (C-524/15) on the ne bis in idem principle, and Bisignani (C-125/17) on Italian Foreign Assets Reporting Obligations
Arginelli, Paolo
2019
Abstract
The contribution discusses in details two recent decisions of the Court of Justice of the European Union concerning Italian direct tax cases. In particular, the comment on the Menci decision dives into the realm of the ne bis in idem principle, analyzing to what extent the Court of Justice departed from the recent case law of the European Court of Human Rights in pari materia and tries to explain the rationale underlying this different approach.
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