European Union ECJ Research note: Cumulation of administrative and criminal sanctions and the ne bis in idem principle (20.03.2017) 08 January 202079 views1 min read Source: curia.europa.eu ECJ (European Court of Justice) Tax authorities / Penalties / Interest ECJ Research note: Value added tax and place of supply in the case of ‘similar rights’ — Inclusion of greenhouse gas emission allowances (29.07.2016) ECJ Research note: Criminal penalties in the event of non-payment of value added tax (21.03.2017)