Abstract:

According to the provisions of Turkish tax criminal law, an act may be defined tax misdemeanor as well as tax crime in certain circumstances. Individual, who acts against the tax statutes only once, may be subjected to two separate sanctions. Furthermore, two different litigation procedures are carried out against the alleged offender independently from one another. This constitutes a contradiction to “non bis in idem”, which means that “a person may not be tried for a criminal offence for which he or she has previously been finally convicted or acquitted”, is generally accepted principle in domestic and international criminal law. In this Article, we will examine the rules of Turkish tax criminal law concerning tax misdemeanors and tax crimes within the scope of non bis in idem principle. Glantz v. Finland Verdict concluded by the European Court of Human Rights pursuant to this principle will be particularly analyzed

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