La configuración del non bis in ídem en el seno de la jurisprudencial del Tribunal de Justicia de la Unión Europea como elemento de integración europea. Especial referencia al Derecho tributario sancionador
Today, neither in Spain nor in most of the countries around us there is a precise specification of when the possible application of two sanctions or the possible opening of two punitive proceedings for the same acts becomes unconstitutional because it is contrary to the non bis in idem principle. Ha...
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| Format: | Article |
| Language: | Spanish |
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2022
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8208282 |
| Source: | Revista de estudios europeos, ISSN 2530-9854, Nº. 79, 2022 (Ejemplar dedicado a: III Congreso Internacional de Jóvenes Investigadores sobre la Unión), pags. 619-639 |
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