INSTITUTE OF LAW AT THE LITHUANIAN CENTRE FOR SOCIAL SCIENCES

JOURNALS

CROSSROADS OF CRIMINAL AND TAX LAW: LIABILITY FOR ILLICIT ENRICHMENT IN THE CONTEXT OF NON BIS IN IDEM PRINCPLE (88)

Author: Skirmantas BIKELIS
Topic category: Criminal Law

The paper discusses the issues of application of the non bis in idem principle at the crossroads of tax and criminal liability. The inspiration for the discussion came from the recent case of the Supreme Court of Lithuania – Marijampolė case. The Supreme Court of Lithuania upheld the acquittal of a person who has been fined by tax authorities and later charged for illicit enrichment. The Court found a violation of the non bis in idem principle and regarded it as one of the definite grounds for the acquittal. First, the article explores the essence of the principle non bis in idem – the goals of the principle and possible legal and social consequences of its implementation or non-implementation.