Not (a) in idem
Non (a) in idem is a Latin phrase originating in the Roman law meaning " textually; not twice for same the chose".
Legal significance
This maxim prohibited with justice to twice continue and condemn the same person for the same fact.In law the labor that means that the employer cannot twice sanction the same fault of an employee.
Tax significance
In taxation the principle of the not (a) in idem interdict of taxing the same taxable product by the same tax (even imposition causes) and consequently authority.However, in France and according to the jurisprudence of the Council of State, “the tax principle not (a) in idem is not opposed to the legality of a double taxation relating to the same exploitation, whereas the causes which justify the tax are different”.
Declaration of freedoms and basic rights
The the European Parliament adopted on April 12th, 1989 the following definition of the principle: " No one cannot be continued or condemned because of facts for which he was already discharged or condamné."