The practical barriers regarding the principle of ne bis in idem in terms of the criminal and administrative law in Hungary

Abstract

Decisions of the Court of The European Union with regard to the prohibition of the so called twofold assessment has highlighted that in Hungary the parallelism of the administrative and criminal procedures and moreover the questions concerning the aggregation of the possible sanctions can be considered as fundamental source of legal interpretations of the principle of ne bis in idem. The aim of the recent study is to highlight the anomalies and contradictions in terms of the possible sanctions of tax, customs and criminal law - through the lens of law practitioners nowadays.