Cross-border Investigation of Tax Offences in the EU: Scope of Application and Grounds for Refusal of the European Investigation Order

Lorena Bachmaier Winter

doi:10.5771/2193-5505-2017-1-46

Inhalt
- Kapitel Ausklappen | EinklappenAutorenSeiten
- 1–2 Titelei/Inhaltsverzeichnis 1–2
- 3–4 Editorial Ingeborg Zerbes Ingeborg Zerbes 3–4
- 5–88 Articles 5–88
  - 5–29 The Potential of Mutual Recognition as a Limit to the Exercise of EU Criminalisation Powers Jannemieke Ouwerkerk Jannemieke Ouwerkerk 5–29
  - 30–45 Jurisdictional Conflicts in Criminal Matters and their Settlement within EU’s Supranational Settings Maria Kaiafa-Gbandi Maria Kaiafa-Gbandi 30–45
  - 46–66 Cross-border Investigation of Tax Offences in the EU: Scope of Application and Grounds for Refusal of the European Investigation Order Lorena Bachmaier Winter Lorena Bachmaier Winter 46–66
  - 67–88 The Europeanisation of French Criminal Law Constance Chevallier-Govers Constance Chevallier-Govers 67–88
- 89–98 Varia 89–98
  - If You Are a Judicial Authority and You Know It, Raise Your Hands – Case Note on C-452/16 PPU, Poltorak, C-453/16 PPU, Özçelik, C-477/16 PPU, Kovalkovas Alessandro Rosan Alessandro Rosan
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EuCLR European Criminal Law Review , Seite 46 - 66

Cross-border Investigation of Tax Offences in the EU: Scope of Application and Grounds for Refusal of the European Investigation Order

Autoren

Lorena Bachmaier Winter

DOI
- doi.org/10.5771/2193-5505-2017-1-46
- ISSN print: 2191-7442
- ISSN online: 2193-5505
Abstract

The interplay of administrative and criminal proceedings increases the complexity that characterizes the transnational evidence in criminal matters and poses difficult challenges. 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 a foreign judicial authority in execution of an EIO, or the meaning of the principle of ne bis in idem are some of the problematic issues that are addressed in this paper. The implementation of the EIO in the member states will surely simplify the transnational gathering of evidence in criminal matters within the European Area of Freedom, Security and Justice, but it will also show that more harmonization is needed for advancing towards a single area of justice.
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