- Query in any language with multilingual search
- Access EUR-Lex and EU Commission case law
- See relevant paragraphs highlighted instantly
Similar Documents
Explore similar documents to your case.We Found Similar Cases for You
Joined Cases C-217/15 and C-350/15: Judgment of the Court (Fourth Chamber) of 5 April 2017 (request for a preliminary ruling from the Tribunale di Santa Maria Capua Vetere — Italy) — criminal proceedings against Massimo Orsi (C-217/15), Luciano Baldetti (C-350/15) (Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Articles 2 and 273 — National legislation providing for an administrative penalty and a criminal penalty for the same offences, relating to the non-payment of value added tax — Charter of Fundamental Rights of the European Union — Article 50 — Ne bis in idem principle — Identity of the accused or penalised person — Absence)
ECLI:EU:UNKNOWN:62015CA0217
62015CA0217
With us you find everything. Try it now!
I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
29.5.2017
Official Journal of the European Union
C 168/5
(Joined Cases C-217/15 and C-350/15) (1)
((Reference for a preliminary ruling - Taxation - Value added tax - Directive 2006/112/EC - Articles 2 and 273 - National legislation providing for an administrative penalty and a criminal penalty for the same offences, relating to the non-payment of value added tax - Charter of Fundamental Rights of the European Union - Article 50 - Ne bis in idem principle - Identity of the accused or penalised person - Absence))
(2017/C 168/05)
Language of the case: Italian
Referring court
Party in the main proceedings
Massimo Orsi (C 217/15), Luciano Baldetti (C 350/15)
Operative part of the judgment
Article 50 of the Charter of Fundamental Rights of the European Union must be interpreted as not precluding national legislation, such as that at issue in the main proceedings, which permits criminal proceedings to be brought for non-payment of value added tax, after the imposition of a definitive tax penalty with respect to the same act or omission, where that penalty was imposed on a company with legal personality, while those criminal proceedings were brought against a natural person.
(1)
OJ C 245, 27.7.2015.
OJ C 311 21.9.2015.
* * *
Language of the case: Italian.