NE BIS IN IDEM IN THE TAX PROCESS

Ne bis in idem in the tax process

The article deals with the application of the ne bis in idem principle in the tax process.It focuses in particular on the nature of penalty payments under the azalea mrs gg gerbing Tax Code.The jurisprudence of the Supreme Courts of the Czech Republic and the European Court of Human Rights has recently raised more questions about it than gave answe

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Knowledge Sharing as a Central Idea of Open Science and NDT 4.0

NDT 4.0 has become a buzz word in the world of NDT in recent years.At the same time, terms like open science, open access or open peer review cross our ways regularly and define present and future concepts to advance knowledge sharing in society.This article brings the concept of open science and NDT 4.0 together.While knowledge sharing as part of

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