The Multilevel Protection of the Ne Bis in Idem Principle: Its Effects on the Relationship Between Tax Penalty Proceedings and Criminal Prosecution for Tax Evasion in Spain and Italy

Universidad de Córdoba Insitutional Repository (Universidad de Córdoba) 2026 Thesis Open access

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Authors: Julia López Espejo
Cited by: 0

Fields of Study & Subjects

Taxation and Legal Issues Criminal Law and Policy European Criminal Justice and Data Protection

Publication details

Journal / source
Universidad de Córdoba Insitutional Repository (Universidad de Córdoba)
Publication date
1 January 2026
Language
ES
Document type
Thesis