Volume 44 (2016) / Issue 5

E. Poelmann, 'ECHR Melo Tadeu: A Tax Case Which Should Bring on More Carefully Selected Criminal Procedures' (2016) 44 Intertax, Issue 5, pp. 434–437

Abstract

The European Court of Human Rights (ECHR) judged in the Melo Tadeu case that the refusal of the authorities to undo the seizure of assets after a criminal acquittal, is disproportional, regardless whether the appeal was too late. The Melo Tadeu judgment implies mainly that the presumption of innocence remains in full force after a criminal acquittal. In this article the author discusses the Melo Tadeu judgment of the ECHR.  

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ISSN: 0165-2826
ID: TAXI2016035