The punitive power of independent administrative authorities: focus on financial and tax violations (a comparative study)

The French Constitutional Council has adopted varying standards regarding the principle of non-accumulation of penalties, permitting it in certain fields while prohibiting it in others. For example, in tax matters, the combination of criminal penalties and punitive administrative sanctions is allowed based on the severity of the offences. Yet, in the financial sector, it is strictly forbidden. We advocate for extending this principle to the financial domain, aligning with the French Court of Cassation's stance. Regarding the Council's reservations on dual penalties in tax disputes, particularly when imprisonment is involved, legislative intervention for clarity is recommended. The ne bis in idem principle should only be restricted when absolutely necessary, requiring clear rules for individuals to anticipate potential duplications in legal proceedings and penalties.

REFERENCES

1. Abdel-Barr AF, The Disciplinary Guarantees of Public Office (Dar Al-Nahda Al-Arabia 1979).

2. Abdel-Hafez AK, The Disciplinary Penalties of Public Officials (Dar Al-Fiker 1983).

3. Abu Younis MB, Judicial Oversight of the Legitimacy of General Administrative Sanctions: Fine, dissolution, suspension, removal, withdrawal and cancellation of licenses (Dar Al-Gamaa Al-Gadida 2000).

4. Bougheita K, `The Independent Administrative Authorities in the Economic and Financial Fields' (Master's thesis, Faculty of Law and Political Science, University Center of Maghnia 2016).

5. Coulon JM, La depenalisation de la vie des affaires: Rapport au garde des Sceaux, ministre de la Justice (Coll des rapports officiels, La Documentation fran^aise 2008).

6. Custos D, `Independent Administrative Authorities in France: Structural and Procedural Change at the Intersection of Americanization, Europeanization and Gallicization' in Susan Rose-Ackerman and Peter L Lindseth (eds), Comparative Administrative Law (Research Handbooks in Comparative Law series, Edward Elgar Pub 2010) 277, doi:10.4337/9781849808101.00026.

7. Delmas-Marty M et Teitgen-Colly C, Punir sans Juger? De la Repression Administrative au Droit Administratif Penal (Economica 1992).

8. Dussart V, `Cumul des sanctions penales et fiscales: une validation constitutionnelle definitive?' (Lexbase freemium, 12 juillet 2016) N3859BWT <https://www.lexbase.fr/ article-juridique/33333856-jurisprudence-cumul-des-sanctions-penales-et-fiscalesune-validation-constitutionnelle-definitive > accede 10 fevrier 2024.

9. El-Malat MG, `The Disciplinary Liability of Public Officials' (DrSc(Law) thesis, Cairo University 1967).

10. Favoreu L et Philip L, Les Grandes Decisions du Conseil Constitutionnel (Grands arrets - Grandes decisions, 12e edn, Dalloz 2003).

11. Genevois B et Favoreu L, `Le Conseil constitutionnel et l'extension des pouvoirs de la Commission des operations de bourse' (1989) 4 Revue Fran^aise de Droit Administratif 671.

12. Ghanam GM, The Administrative Criminal Law (Dar Al Nahda Al Arabia 1998).

13. Khalifa AA, The Disciplinary Guarantees of Public Office (Dar Al-Nahda Al-Arabia 1997).

14. Khan S, `A Defendant's Fifth Amendment Right and Double Jeopardy in Contempt Cases' (2016) 32(4) Touro Law Review 833.

15. Klimek L, `Ne Bis in Idem as a Modern Guarantee in Criminal Proceedings in Europe' (2022) 5(4) Access to Justice in Eastern Europe 101, doi:10.33327/AJEE-18-5.4a000439.

16. Le Fur AV et Schmidt D, `Le Traitement du Cumul des Sanctions Administratives et Penales en Droit Interne: Entre Incoherences et Insecurite Juridique' (2016) 36 Recueil Dalloz 2.

17. Rahmouni M, 'The Judicial Oversight of Independent Control Authorities in Algerian Legislation' (Master's thesis, University of Batna 1 - Hadj Lakhdar 2012/2013).

18. Ricou B, `Actualite du cumul de sanctions penales et fiscales: des divergences aux convergences' (Lexbase freemium, 27 Fevrier 2019) N7870BXR <https://www.lexbase.fr/ article-juridique/50112027-lepointsuractualiteducumuldesanctionspenalesetfiscales desdivergencesauxconvergences> accede 10 fevrier 2024.

19. Rossi-Maccanico P, `A Reasoned Approach to Prohibiting the Bis in Idem: Between the Double and the Triple Identities' (2021) 4 EU Crim 266, doi:10.30709/eucrim-2021-032.

20. Sgarra MC, `La CJUE se prononce sur le cumul des sanctions penales et fiscales: le juge franca is au pied du mur!' (Lexbase freemium, 11 mai 2022) N1397BZR <https://www.lexbase.fr/article-juridique/84739394-breveslacjueseprononcesurlecumul dessanctionspenalesetfiscaleslejugefrancaisaupied> accede 10 fevrier 2024.

21. Shebouti R, `The Independent Administrative Authorities in Algeria: A Comparative Study' (DrSc(Law) thesis, University of Mentouri 2014/2015).

22. Sherif YHK, Means of Administrative Activity of the State (Public Employee - Administrative Decision) (Dar Al-Nahda Al-Arabia 2007).

23. Sultani N and Rakti M, `The Independent Administrative Authorities between Independency and Dependency' (Master's thesis, Faculty of Law and Political Science, University 8 May 1945 Guelma 2015/2016).

24. Waline J, Droit Administratif (26e edn, Dalloz 2016).

25. Wasmeier M, `The Principle of ne Bis in Idem' (2006) 77 (1-2) Revue International de Droit Penal 121, doi:10.3917/ridp.771.0121.

26. Yakout MM, Explanation of Disciplinary Procedures in Public Employment, Trade Union Professions, and Private Work (Monshaat Al-Maaref 2004).

Размещено на Allbest.ru