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 |
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| 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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