A Recent Decision on the Application of the Ne Bis in Idem Principle in the Tax Context

This note discusses a recent decision of the Latvian Constitutional Court that reviews the compatibility of a provision of national law allowing for the application of both an administrative and a tax penalty in regard to offences in the area of the circulation of excise goods with the ne bis in idem principle. The author analyses this principle and the findings of the Court in the context of the case law of the ECtHR.