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
(2021/C 28/39)
Language of the case: French
Appellant in the appeal on a point of law: BV
Respondent in the appeal on a point of law: Direction départementale des finances publiques de la Haute-Savoie
1.Is the requirement of the clarity and the foreseeability of the circumstances in which concealments in returns relating to VAT payable may be the subject of a duplication of proceedings and penalties of a criminal nature satisfied by national rules such as those described [in the request for a preliminary ruling]?
2.Is the requirement of the necessity and the proportionality of the duplication of such penalties satisfied by national rules such as those described [in the request for a preliminary ruling]?