Mgr. Renata Letková, státní zástupkyně Obvodního státního zastupitelství pro Prahu 5, e-mail: renata.letkova@centrum.cz

In present contribution has resolved very topical theme relating to the application of principle of double jeopardy [„Ne bis in idem“] in the criminal proceedings, as response to the judgment of the Extensive Senat of the Supreme Administrative Court, from 24th November 2015, file sign 4 Afs 210/2014. On the basis submitted arguments the author has made conclusion consisting in non-application of the principle double jeopardy [„Ne bis in idem“] because these penals have different character against the Tax Penale, e. g. there are not criminal accusations.