{"id":3617,"date":"2018-12-12T11:40:30","date_gmt":"2018-12-12T10:40:30","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=3617"},"modified":"2020-07-07T16:27:03","modified_gmt":"2020-07-07T14:27:03","slug":"ne-bis-in-idem-und-nemo-tenetur-im-steuerstrafrecht-1-teil","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/ne-bis-in-idem-und-nemo-tenetur-im-steuerstrafrecht-1-teil\/","title":{"rendered":"Ne bis in idem und nemo tenetur im Steuerstrafrecht \u2013 1. Teil"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Die Autoren Keller und Suter untersuchen im ersten Teil der zweiteilig erschienenen Abhandlung die Rechtsprechung des EGMR hinsichtlich der beiden strafprozessrechtlichen Grunds\u00e4tze \u00ab\u00a0ne bis in idem\u00a0\u00bb und \u00ab\u00a0nemo tenetur\u00a0\u00bb aus der Sicht des Schweizer Steuerstrafrechts.<\/p>\n","protected":false},"author":448,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":6,"display_name":"Helen Keller","first_name":"Helen","last_name":"Keller","description":"

Prof. Dr. iur., LL.M. (Bruges)
\nRichterin am Europ\u00e4ischen Gerichtshof
\nf\u00fcr Menschenrechte, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2019\/11\/keller-220x220.png","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/helen-keller\/"},{"ID":7,"display_name":"David Suter","first_name":"David","last_name":"Suter","description":"

Anwalt, nationale und internatinale Gerichts- und Schiedsgerichtsbarkeit, Kellerhals Carrard, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2019\/11\/suter-220x220.png","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/david-suter\/"}],"related_sht_promodule":["Steuer Revue → Abhandlungen<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/ne-bis-in-idem-und-nemo-tenetur-im-steuerstrafrecht-1-teil\/shtpdf\/","language":"de"},"sht_proarticle_category":[17],"sht_proarticle_tag":[],"class_list":["post-3617","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-abhandlungen"],"acf":{"authors":[6,7]},"shp_steuerportal_must_use":{"translations":[{"id":3617,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/ne-bis-in-idem-und-nemo-tenetur-im-steuerstrafrecht-1-teil\/","title":{"rendered":"Ne bis in idem und nemo tenetur im Steuerstrafrecht \u2013 1. Teil"},"language":"de"}]},"yoast_head":"\nNe bis in idem und nemo tenetur im Steuerstrafrecht \u2013 1. Teil • steuerportal.ch<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/ne-bis-in-idem-und-nemo-tenetur-im-steuerstrafrecht-1-teil\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ne bis in idem und nemo tenetur im Steuerstrafrecht \u2013 1. 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