In Zolotukhin v. Russia decision, European Court of Human Rights reinterpreted the ne bis in idem principle set forth under the Protocol 7 Article 4. The Court adapted this new approach on tax penalties in its A and B v. Norway decision. In this study, tax crimes and offenses under Turkish law are examined by using the elements of bis and idem, since the Court based its new approach on these concepts. In this context, firstly the conformity with the element of idem has been assessed by examining whether there is an overlap between the acts which cause tax fraud, tax evasion, irre-gularity and special irregularity offenses and by taking into account the rules of consolidation which apply to the sanctions imposed for committing these crimes. While analyzing the element of bis, the issues with respect to the existence of an integral system for tax penalties as required by the Court’s jurisprudence and especially, to the lack of connection between different judicial and administrative proceedings arising from same facts have been addressed together with possible ways to overcome these problems. In conclusion, the problematic topics and related provisions of Turkish Tax Procedural Code have been identified.