Bis in idem is a Latin expression meaning "twice the same" or "repeating over the same". The use of this term may indicate the action of repeating a certain activity, methodology or charge.
The expression is frequently used in the area of Law, being a principle that refers to the repetition of a decision or application of a penalty on the same fact.
Bis in idem in law
In the field of Law, the expression can be used in all areas, but it is especially applied in Criminal Law, Tax Law and Administrative Law.
In this case, the principle of non bis in idem (with the meaning of "not twice the same") represents the prohibition of repetition of one penalty or other occurrence in duplicate.
criminal law
In relation to Criminal Law, non bis in idem it means that an individual, who has been tried and tried for a certain fact, cannot be condemned twice for the same conduct. In other words, it is the prohibition of a double conviction for the same situation.
For example: when a Brazilian citizen is convicted abroad for the practice of a certain crime, he cannot be prosecuted and convicted in Brazil, as he would serve two sentences for the same fact.
Tax law
In Tax Law, the expression is a reference to the charging of the same tax twice, that is, when there is a double charge on the same taxable event. This occurrence is also called double taxation.
For example: when the agency responsible for collecting a certain tax makes the double collection of the amount of a tax that must be paid by the taxpayer.
Administrative law
In the sphere of Administrative Law, as well as in Criminal Law, the non bis in idem refers to the prohibition of an administrative body to apply more than one penalty (sanction) for the same act performed.
For example: a certain body belonging to the Public Administration cannot apply more than one sanction within the same administrative process, referring to the same fact.
Forecast of the non bis in idem in the law
O nonencore in idem it is not provided for in the Federal Constitution. However, it is part of the pact ofSan José of Costa Rica (or Inter-American Convention on Human Rights), signed in 1969. Brazil signed the Pact in 1992 and, for this reason, it must be fully complied with in the country.
In article 8, paragraph 4, which deals with judicial guarantees, the Pact of San José de Costa Rica determines:
"4. The accused acquitted by a final sentence cannot be submitted to a new process for the same facts".
Regarding the prohibition of duplication of a penalty already applied abroad, the Brazilian Penal Code determines in article 8:
"The penalty served abroad mitigates the penalty imposed in Brazil for at least a crime, when several, or is computed therein, when identical."
See also the meanings of Idem, Right, Tribute and Public administration.