The Presumption of Innocence in Tax Procedures: A Commentary on the ECtHR Decision in Aroutsidis v. Greece

In this note, the author examines the decision of the European Court of Human Rights in Aroutsidis v. Greece concerning the application of the presumption of innocence under article 6(2) of the Convention in subsequent administrative tax proceedings following the applicant’s final criminal acquittal in respect of the same factual circumstances. It focuses on the temporal scope of the presumption of innocence, the requirement of a sufficient connection between the concluded criminal and subsequent administrative proceedings, and the obligation of administrative authorities and courts to respect the operative part of a final acquittal. It further considers the principle of a lawful judge and the subsequent development of Greek administrative case law.