ou des listings internes à BEE ENGINEERING ; - les présentations élaborées par BEE ENGINEERING à destination de certains clients majeurs / comptes clés de BEE ENGINEERING (Chantiers de l'Atlantique,

Y... au regard de ce qui précède, enfin de l'exploitation de son téléphone portable mentionnant : + 1220 450, BEU 820 110, 450 Bambou les sommes correspondant manifestement à des sommes et les termes BEU

Bee, puis par une société de droit anglais Mobile Merchandising, que la société Bee Bee est juridiquement distincte de la société Bee Line Beteilungs même si l'adresse de leur siège social est identique

d'établissement Razel-Bec Languedoc, qui lui succédait.

assessed, or too low a tax to be assessed or a tax to be unduly refunded, shall be sentenced for tax fraud to a fine or to imprisonment for a period of up to two years. 32.

Under circumstances stated in Paragraph 3, the estate may be fined.

It may be subject to editorial revision.   In the case of Igor Tarasov v.

    The applicant did not contest that a point of appeal against a criminal conviction based on the ne bis in idem principle might be a remedy to be exhausted.

Under circumstances stated in Paragraph 3, the estate may be fined.

Finally, in the applicant’s case, the second set of proceedings cannot be said to be a reopening of the same proceedings but were rather a separate process on the same facts and legal grounds. 13.

Violation of Article 4 of Protocol No. 7 - Right not to be tried or punished twice-{general} (Article 4 of Protocol No. 7 - Right not to be tried or punished twice)

It may be subject to editorial revision. In the case of Šimkus v.

Iceland - 22007/11 Judgment 18.5.2017 [Section I] Article 4 of Protocol No. 7 Right not to be tried or punished twice Parallel administrative and criminal proceedings in respect of the same conduct: violation

It must therefore be declared admissible. 11.     The applicant maintained his complaint. 12.     Referring to Oliveira v.

Violation of Article 4 of Protocol No. 7 - Right not to be tried or punished twice-{general} (Article 4 of Protocol No. 7 - Right not to be tried or punished twice)

A ... court decision imposing an administrative sanction shall be final and may not be appealed against ...”

quashed and the tax surcharges be withdrawn.

It must therefore be declared admissible. 6.     The general principles concerning ne bis in idem have been summarized in A and B v.

SERBIA (Application no. 30009/15)             JUDGMENT   STRASBOURG 1 March 2022   This judgment is final but it may be subject to editorial revision.