Subsequent to the Glantz verdict of ECHR: upon the contradiction of scot and imprisonment practice with non bis in idem tenet

Abstract

Within the recent Glantz v. Finland verdict, European Court of Human Rights, has considered that implementing both imprisonment and administrative fine due to tax evasion crimes conflicts with Non bis in idem tenet. Non bis in idem principle refers that the same individual should not be tried or sentenced on account of the same crime. Concerning its results, the judgement of the Court might have deep influence on tax criminal law. This court ruling manifests that tax payers commiting tax evasion offences, by which inducing tax loss as well, are required to be punished with either imprisonment or tax scot. In terms of Turkish law, the right not to be tried or punished twice is supposed to be discerned as an inherent component of right to a fair trial for tax payers. Via this study, the aforementioned jurisprudence shall be discussed.