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Valentina R., lawyer
(Reference for a preliminary ruling - Judicial cooperation in criminal matters - Framework Decision 2005/212/JHA - Applicability - Imposition of a financial penalty on a legal person for non-payment of tax debts - Concept of ‘confiscation’ - Articles 48, 49 and 52 of the Charter of Fundamental Rights of the European Union - Penalties of a criminal nature - Principles of the presumption of innocence and the legality and proportionality of criminal offences and penalties - Rights of the defence - Imposition of a criminal penalty on a legal person for an offence committed by the representative of that legal person - Parallel criminal proceedings against that representative that have not been concluded - Proportionality)
(2023/C 7/07)
Language of the case: Bulgarian
Intervening party:
Okrazhna prokuratura — Burgas
Article 48 of the Charter of Fundamental Rights of the European Union must be interpreted as precluding national legislation under which a national court may impose on a legal person a criminal penalty for an offence for which a natural person who has the power to bind or represent that legal person is allegedly liable, where that legal person has not been put in a position to dispute the reality of that offence.
(1)
OJ C 228, 14.6.2021.