The “Ne bis in idem” Principle in the Competition of Administrative Criminal Liability and Criminal Liability for Violations Related to Excise Goods

The subject of discussion in this article is the current regulatory framework for engaging in administrative and criminal liability for violations of tax legislation related to excise goods, through the lens of the “ne bis in idem” principle. This principle, which prohibits a person from being prosecuted more than once for the same (criminal) behaviour, has been adopted both in the constant practice of the European Court of Human Rights and in the mandatory practice of the Supreme Court of Cassation, with relevant clarifications regarding its application field in criminal proceedings and criteria for determining the nature of the latter. The changes in Bulgarian legislation, preventing the parallel or consecutive conduct of administrative and criminal proceedings, in turn, are an additional guarantee for the observance of the principle and the creation of legal certainty.