Unit:
Κατεύθυνση Φορολογικό ΔίκαιοLibrary of the School of Law
Supervisors info:
Ανδρέας Τσουρουφλής, Επίκουρος Καθηγητής, Τμήμα Νομικής, Ε.Κ.Π.Α.
Αικατερίνη Ηλιάδου, Επίκουρος Καθηγήτρια, Τμήμα Νομικής, Ε.Κ.Π.Α.
Βασίλειος Κονδύλης, Επίκουρος Καθηγητής, Τμήμα Νομικής, Ε.Κ.Π.Α.
Original Title:
Η αρχή της αναδρομικής εφαρμογής του ευμενέστερου νόμου στο πεδίο των φορολογικών κυρώσεων
Translated title:
The principle of retroactive application of the more lenient law in the domain of tax penalties
Summary:
1. Introduction
2. The principle of retroactive application of the more lenient law
I. The context of the principle and the justification for it
II. Legal basis
i. In the domain of national law
ii. In the domain of EU law
iii. In the domain of the European Convention on Human Rights
III. Conditions for the application of the principle in the domain of tax penalties
i. It must be a penalty
ii. The comparability of the successive rules
iii. It must be a more lenient penalty
IV. More specific questions
i. The legislative provision of terms and conditions that the person concerned is obliged to respect in order that the more lenient rule is applied
ii. The legislative provision of time restictions in the retroactive application of the more lenient rule
iii. The legislative provision of a transitional regime for the infringments committed before the entry into force of the more lenient law
iv. The application of the more lenient penalty by the Courts of their own motion
3. Final observations
Main subject category:
Law and Legislation
Other subject categories:
Tax Law
Keywords:
retroactive application of the more lenient penalty, tax penalties, EU - law principle, rule provided in the ECHR,constitutional basis?, application by the Courts of their own motion
