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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
(STEF92 Technology, 2014, Jilkine, V.)
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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 ...



