Ne bis in idem – Article 4 Protocol 7 ECHR

• Jurisdiction: European Union
• Year: 2021
• Author: Rui Carmacho Palma

Speaker

Rui Camacho Palma is the partner in charge of the Tax practice at the Lisbon office of Linklaters. Rui has worked since 1998 in the fiscal area (9 years in consultancy firms and since 2007 in Linklaters) and has an extensive experience in international tax planning and transactional tax matters as well as tax litigation. Rui has a Master in Taxation by the Institute of Advanced Legal Studies of the University of London and has lectured in various universities and authored several publications on tax matters

Rui was the Portuguese representative of the commission drafting the Charter of Rights of the Taxpayer for the member countries of the Latin American Institute of Tax Law (ILADT) and the Portuguese representative in the IFA 2015 Congress on the topic of “The practical protection of taxpayers’ fundamental rights”.

Topic

During his e-presentation, Rui Camacho Palma delves deep into the intricacies of the ne bis in idem principle as enshrined in Article 4 of Protocol No. 7 of the European Convention on Human Rights (ECHR). With utmost clarity, he sheds light on recent and groundbreaking rulings by the European Court of Human Rights (ECtHR) that pertain to this crucial principle.

The core of Rui Camacho Palma's presentation lies in unraveling the multifaceted nature of the ne bis in idem principle. With meticulous detail, he elucidates the various dimensions of the principle, taking the audience on an illuminating journey through its historical context, underlying objectives, and contemporary significance in the realm of human rights protection.

Drawing from a wealth of legal expertise, Rui Camacho Palma brings life to the ECtHR's case law, unveiling how this esteemed court has interpreted and applied the ne bis in idem principle across diverse scenarios. Through concrete examples and in-depth analysis, he showcases how the court has navigated complex cases involving issues such as multiple prosecutions, multiple penalties, and transnational legal challenges.

Furthermore, the presentation serves as a testament to the ECtHR's evolving jurisprudence, demonstrating how it has adapted to contemporary legal challenges and societal changes while...