61In that regard, the European Court of Human Rights has held that a duplication of tax and criminal proceedings and penalties punishing the same violation of the tax law does not infringe the ne bis in idem principle enshrined in Article 4 of Protocol No 7 to the ECHR, where the tax and criminal proceedings at issue have a sufficiently close connection in substance and time (ECtHR, 15 November 2016, A and B v Norway, CE:ECHR:2016:1115JUD002413011, § 132).
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