ECHR Melo Tadeu: A Tax Case Which Should Bring on More Carefully Selected Criminal Procedures - Intertax View ECHR Melo Tadeu: A Tax Case Which Should Bring on More Carefully Selected Criminal Procedures by - Intertax ECHR Melo Tadeu: A Tax Case Which Should Bring on More Carefully Selected Criminal Procedures 44 5

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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