"The grass is always greener on the other side. Apparently not satisfied with the French Constitutional Court's rulings on the duplication of penalties, the Court of Cassation opted to take the matter to the Court of Justice of the European Union. A request for a preliminary ruling on two questions was filed on October 21, 2020.
The Court's resulting judgment of May 5, 2022, is the latest addition to its case law on the principle of ne bis in idem ("not twice for the same"), the Roman law equivalent of the double jeopardy principle that prevents an accused person from being tried or punished twice for the same offense."
Click on the PDF bellow to read the article written by partner Olivier Dauchez and associate Harold Turot, published in Tax Notes International Volume 110 on April 24, 2023.