In the article, the authors analyze the fundamental challenges in the application of the ne bis in idem principle in the practice of the European Court for Human Rights and Court of Justice of the EU and their interpretation of the principle in relation to the application on the criminal offences and misdemeanour offences, including administrative penal offences, against the same person for the same acts. Article followed the development in interpretation of the principle by the European Court of Human Rights in Zolotukhin case to the interpretation of the Court of Justice of the EU in Menci case. European Courts jurisprudence could be used for dialogue on challenges that the Serbian judiciary and tax authories are facing in the interpretation of legislation and application of ne bis in idem principle on criminal and misdemeanour procedings against the same person for the same acts. The articile provides the basis for discussion on the unification of court practice.
Article intends to address question if there are European standards in the area of judiciary, mechanism of their development and influence on national judicial systems. Subsection is dedicated to topics that are covered by European standards, as well as to indicators used to evaluate achievments of standards. This issue is especially important in the process of European integration of Republic of Serbia and monitoring of progrees to achieve. Article analyses standards of independence, impartiality and integrity, as well as standard of efficiency.
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