In both Allen and King the ECtHR did allow for an enquiry into a person’s tax liability by the tax authorities, because in both cases there was not an enquiry into previous offences (nor a preliminary enquiry to subsequent prosecution) and neither was a severe penalty imposed for such previous offence.38 One may be convicted for failing to declare all assets as required by law, but this would be an offense by itself that would not be related to self-incrimination39 (because full disclosure would have led to the absence of a punishable offense, assuming that the disclosure of those assets would not reveal any criminal activity, illegal sources of income or alike).