Cross-border Investigation of Tax Offences in the EU: Scope of Application and Grounds for Refusal of the European Investigation Order
ISSN: 2191-7442
Año de publicación: 2017
Año: 7
Número: 1
Páginas: 46-66
Tipo: Artículo
Otras publicaciones en: European Criminal Law Review
Resumen
The interplay of administrative and criminal proceedings increases the complexity thatcharacterizes the transnational evidence in criminal matters and poses difficult chal-lenges. The scope of the right to self-incrimination in administrative tax proceedings,the question whether the information obtained by a tax agency can be transferred to aforeign judicial authority in execution of an EIO, or the meaning of the principle of nebis in idem are some of the problematic issues that are addressed in this paper. The im-plementation of the EIO in the member states will surely simplify the transnationalgathering of evidence in criminal matters within the European Area of Freedom, Secu-rity and Justice, but it will also show that more harmonization is needed for advancingtowards a single area of justice.