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THE IMPLEMENTATION OF THE NE BIS IN IDEM-PRINCIPLE IN THE SUPREME COURT AND THE SUPREME ADMINISTRATIVE COURT OF FINLAND CONCERNING TAX FRAUD
Abstract
The article discusses about ne bis in idem-principle, which is a legal doctrine to the effect that no legal action can be instituted twice for the same cause of action. It is a legal concept originated in Roman Civil Law, but it is essentially the equivalent of the double jeopardy doctrine used in Finnish Supreme Court and the Supreme Administrative Court. Nowadays ne bis in idem-principle is one of the fundamental values of all modern legal systems, which is increasingly used in the Supreme Court and the Supreme Administrative Court of Finland. At this stage of writing this article in June 2014 , there was a significant growth in the utilization the principle of the Supreme Court, which has created new legal precedents. It emphasizes on the implementation of the Finnish national legal system to the recognized principles and norms of international law. This article considers the application of the principle of ne bis in idem and case law in the courts of Finland, on the basis of which amendments were made to the tax laws of Finland in accordance with international law. The author refers to the interpretation and application of the principle of ne bis in idem the development and improvement of the principle in the EU legal order, based on the examples of European Court of Human Rights (further ECHR) judgments made by the ECHR decision against Finland concerning tax crimes. Analysis of judgments of the ECHR suggests the application of judicial precedent ECHR according to ne bis in idem the Supreme Court and the Supreme Administrative Court of Finland and the impact of these decisions on the amendment of national legislation. In particular considering the decision of 20th of May 2014 made in Strasbourg in which it established a violation of articles of the Convention made by Finland.
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