CJEU – Recent Developments in Direct Taxation 2017
1. Aufl. 2018
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1. S. 108Cases involving the application of the ne bis in idem principle
1.1. Introduction
The first section of this chapter analyses Italian cases concerning the ne bis in idem principle (also known as“double jeopardy”), namely case C-524/15 (Menci), currently pending before the CJEU, and joined cases C-217/15 and C-350/15 (Orsi and Baldetti), decided by the CJEU on .
In both the above cases, the request for a preliminary ruling concerned the interpretation of the double jeopardy clause given effect in Article 50 of the Charter of Fundamental Rights of the European Union (hereinafter “the Charter”), in the light of Article 4 of Protocol No 7 to the European Convention for the Protection of Human Rights and Fundamental Freedoms (hereinafter “the ECHR”) and the related case law of the European Court of Human Rights (hereinafter “the ECtHR”).
Article 50 of the Charter corresponds to Article 4 of Protocol No 7 to the ECHR, as both provisions provide for the ne bis in idem rule with a similar wording. Over the years this has led the CJEU and the ECtHR to maintain a conscious dialogue which has ensured a substantial alignment of their respective case law, at least until now.