On 25th October, an article (in French) from August Debouzy examines recent cases decided before the Court of Cassation in France, including where a defendant faced both criminal and civil law sanctions for essentially the same offence. Despite questions about the application of the non bis indem principle, i.e. the right not to be tried or punished twice for the same facts guaranteed by the ECHR, the Court upheld such duplicated penalties in tax evasion cases. France had entered a “reservation” when ratifying the ECHR, having the effect of permitting the situation – though it says that reliance on the reservation is in question in cases currently before the European Court on Human Rights, and hence the situation may change in future.
http://www.mondaq.com/article.asp?articleid=857404
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