Punishing smuggling by the administrative courts
By Dr. Petros Pantazopoulos, Attorney at Law
In view of the recent decision of the Council of State No. 2067/2011, this study is, firstly, investigating the nature and dogmatic classification of tax and customs sanctions under the Greek Legislation, in the light of the relevant case law of the European Court of Human Rights, with a view to verify whether the aforementioned decisions were correct and in accordance with the decisions of ECHR or not, and whether double penalty system (administrative and penal penalties) against smuggling may be preserved as currently in force.
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