The Application of ‘Ne Bis in Idem’ Rule in Tax Penalties under ECtHR’s Jurisprudence

Article 4 of Protocol No. 7 to the European Convention on Human Rights (ECHR / Convention) provides "a ban on retrial and punishment for the same offense". The European Court of Human Rights (ECtHR) takes this arrangement in the context of the bis in idem rule. The conceptualization of the Court oversteps the article, and develops on the concepts of identity and bisection. Thus, there is a debate on the contradiction of some sanctions in the internal law of many state parties to the Convention, and of the inadequacy of the bis in idem rule. It is possible, in particular, to define the sanction as a punishment by the Court if it is punitive or deterrent, rather than to classify it in domestic law, and to establish repetition with other penal sanctions envisaged for the same act. The aim of the study is to determine how the concepts of identity and duplication, which form the basis of this discussion, are conceptualized by the Court and the criteria used when such conceptualisation is used. In this framework, attempts were made to critically classify ECtHR decisions with a critical view and to show the development and contradictions in the case of case law development to the attention of the reade