Abstract
The European Court of Human Rights essentially has three approaches on the issue of the interpretation of idem within the context of the non bis in idem principle, namely “same conduct test”, “essential elements test” and “same act test”. These three interpretations are highly open to criticism. In this regard, it is clear that a new concept is necessary to distinguish act in terms of substantive criminal law and act in procedural criminal law practice. In order to determine what constitutes an idem, one should consider the concept of “procedural act”. Moreover, I contend that providing a concrete and consistent interpretation of idem depends on the differentiation of the terms idem and same idem.
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