MV - 98. Cumulation of administrative penalties of a criminal nature for the same act.

Publikation: Bidrag til tidsskrift › Tidsskriftartikel › Forskning › fagfællebedømt

Standard

MV - 98. Cumulation of administrative penalties of a criminal nature for the same act. / Papis-Almansa, Marta Agnieszka.

I: Highlights & Insights on European Taxation, Bind 2023, Nr. 10, 2023.

Publikation: Bidrag til tidsskrift › Tidsskriftartikel › Forskning › fagfællebedømt

Harvard

Papis-Almansa, MA 2023, 'MV - 98. Cumulation of administrative penalties of a criminal nature for the same act.', Highlights & Insights on European Taxation, bind 2023, nr. 10.

APA

Papis-Almansa, M. A. (2023). MV - 98. Cumulation of administrative penalties of a criminal nature for the same act. Highlights & Insights on European Taxation, 2023(10).

Vancouver

Papis-Almansa MA. MV - 98. Cumulation of administrative penalties of a criminal nature for the same act. Highlights & Insights on European Taxation. 2023;2023(10).

Author

Papis-Almansa, Marta Agnieszka. / MV - 98. Cumulation of administrative penalties of a criminal nature for the same act. I: Highlights & Insights on European Taxation. 2023 ; Bind 2023, Nr. 10.

Bibtex

@article{4d94867ff7be42cda975396d00a44634,
title = "MV - 98. Cumulation of administrative penalties of a criminal nature for the same act.",
abstract = "Judgment of the Court of Justice in the case MV - 98. EU law precludes national legislation under which a financial penalty and a measure involving sealing of business premises may be imposed on a taxpayer for one and the same offence relating to a tax obligation at the end of separate and autonomous procedures, where those measures are liable to challenge before different courts and where that legislation does not ensure coordination of the procedures enabling the additional disadvantage associated with the cumulation of those measures to be reduced to what is strictly necessary and does not ensure that the severity of all penalties imposed is commensurate with the seriousness of the offence concerned.",
author = "Papis-Almansa, {Marta Agnieszka}",
year = "2023",
language = "English",
volume = "2023",
journal = "Highlights & Insights on European Taxation",
issn = "2542-8233",
publisher = "Wolters Kluwer ",
number = "10",

}

RIS

TY - JOUR

T1 - MV - 98. Cumulation of administrative penalties of a criminal nature for the same act.

AU - Papis-Almansa, Marta Agnieszka

PY - 2023

Y1 - 2023

N2 - Judgment of the Court of Justice in the case MV - 98. EU law precludes national legislation under which a financial penalty and a measure involving sealing of business premises may be imposed on a taxpayer for one and the same offence relating to a tax obligation at the end of separate and autonomous procedures, where those measures are liable to challenge before different courts and where that legislation does not ensure coordination of the procedures enabling the additional disadvantage associated with the cumulation of those measures to be reduced to what is strictly necessary and does not ensure that the severity of all penalties imposed is commensurate with the seriousness of the offence concerned.

AB - Judgment of the Court of Justice in the case MV - 98. EU law precludes national legislation under which a financial penalty and a measure involving sealing of business premises may be imposed on a taxpayer for one and the same offence relating to a tax obligation at the end of separate and autonomous procedures, where those measures are liable to challenge before different courts and where that legislation does not ensure coordination of the procedures enabling the additional disadvantage associated with the cumulation of those measures to be reduced to what is strictly necessary and does not ensure that the severity of all penalties imposed is commensurate with the seriousness of the offence concerned.

M3 - Journal article

VL - 2023

JO - Highlights & Insights on European Taxation

JF - Highlights & Insights on European Taxation

SN - 2542-8233

IS - 10

ER -

ID: 374863852