Ne bis in idem In tax disputes

Abstract

Recent domestic and foreign judgments dealing with the interpretation and application of the ne bis in idem principle have raised issues regarding the efficacy and legitimacy of regulatory and enforcement procedures within national and international law. Taxation has been a key subject of discussion in debates surrounding the enforcement frameworks of tax administration. This thesis will provide an in-depth analysis of the current stand taken by Maltese tax administrative legislation with respect to tax disputes. The latter will be examined by weighing the applicable national and international instruments regulating ne bis in idem and consequently presenting the numerous decisions given by the Courts of Malta, the European Court of Human Rights and the Court of Justice of the European Union. In light of the observations drawn from the research undertaken, this thesis will highlight the provisions which violate the ne bis in idem principle in the Income Tax Act, the Income Tax Management Act and the VAT Act. After exposing any incongruities within tax administrative frameworks, this work will conclude by adopting an interdisciplinary approach. Through this, necessary amendments and reforms to the current enforcement procedures will be proposed.