ECHR Melo Tadeu: A Tax Case Which Should Bring on More Carefully Selected Criminal Procedures

Authors
Publication date 2016
Journal Intertax
Volume | Issue number 44 | 5
Pages (from-to) 434-437
Number of pages 4
Organisations
  • Faculty of Law (FdR) - Amsterdam Center for Tax Law (ACTL)
Abstract The European Court of Human Rights (ECHR) judged in the Melo Tadeu case that the refusal of the authorities to undo the seizure of assets after a criminal acquittal, is disproportional, regardless whether the appeal was too late. The Melo Tadeu judgment implies mainly that the presumption of innocence remains in full force after a criminal acquittal. In this article the author discusses the Melo Tadeu judgment of the ECHR.
Document type Article
Language English
Published at http://www.kluwerlawonline.com/abstract.php?area=Journals&id=TAXI2016035
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