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Case C-497/14: Request for a preliminary ruling from the Tribunale ordinario di Torino (Italy) lodged on 7 November 2014 — Criminal proceedings against Stefano Burzio
ECLI:EU:UNKNOWN:62014CN0497
62014CN0497
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Official Journal of the European Union
C 34/8
(Case C-497/14)
(2015/C 034/08)
Language of the case: Italian
Referring court
Party to the main proceedings
Question referred
On a proper construction of Article 4 of [Protocol No 7 to the European Convention on the Protection of Human Rights and Fundamental Freedoms] and Article 50 [of the Charter of Fundamental Rights of the European Union], is the provision made under Article 10a of Legislative Decree No 74 [of 10 March 2000] consistent with Community law, in so far as it permits the criminal liability of a person on whom an irreversible administrative penalty under Article 13(1) of Legislative Decree No 471 [of 18 December 1997] has already been imposed (through the application of a surtax) to be assessed in respect of the same act or omission (non-payment of withholding tax)?