Le nuove frontiere del “ne bis in idem”. Profili sostanziali e processuali dell’istituto alla luce delle evoluzioni giurisprudenziali e relativo ambito di applicazione

This project proposes a study of the novelties that derive from the interpretation and the application of the fundamental principle of ne bis in idem, in the Italian legal system. The institute represents a real limit to the State's power and punitive claims: by binding the State to face, in a complete and exhaustive way, the responsibility of the accused for the same fact in a single trial, and absolving the function of preventing, in extrema ratio, the uncontrolled multiplication of punitive claims for a fact already subject to definitive judgment. The object of the research is developed mainly by taking inspiration from the expansive force of the supranational interpretation that European Court of Human Rights and Court of Justice of the European Union give the relevant regulatory provisions, with the consequent significant impacts (and costs) on the Italian legal system, in order to hypothesize and study the developments of the ban in bis in idem, as interpreted by the relevant jurisprudence, on the internal legal system in the context not only exclusively and purely procedural-criminal but also in other contexts, such as example the administrative and tax process.