The article deals with the application of the ne bis in idem principle in the tax process. It focuses in particular on the nature of penalty payments under the Tax Code. The jurisprudence of the Supreme Courts of the Czech Republic and the European Court of Human Rights has recently raised more questions about it than gave answers. https://www.roneverhart.com/100-Percent-Sunglasses-SPEEDCRAFT-LE-Money-Mike-HiPER-Silver-Mirror/