The Question of Interaction between Tax and Criminal Proceedings in Turkiye in Terms of ECtHR Jurisprudence

• Published in: Journal of Penal Law and Criminology / Ceza Hukuku ve Kriminoloji Dergisi
• Main Author: BAHÇECİ, Barış
• Format: Article in Journal/Newspaper
• Language: Turkish
• Published: İstanbul Üniversitesi 2021
• Subjects: Ne bis in idem;Tax evasion;ECtHR jurisprudence;Connection in substance and in time;Tax loss; Ne bis in idem;Vergi kaçakçılığı;İHAM içtihadı;İçerik ve süre yönünden bağlantı;Vergi ziyaı; Hukuk; Law; Nykänen; Iceland
• Online Access: https://dergipark.org.tr/tr/pub/iuchkd/issue/72523/1039688; https://doi.org/10.26650/JPLC2022-1039688

This study deals with the question of harmonization between tax and criminal proceedings in Turkish law resulting from the condition of “sufficiently close in substance and in time” as applied within the scope of Article 4 of Protocol No. 7 (P7-4) of the European Convention on Human Rights (ECHR). I...