CaseC-336/24, SINHRON INVEST: Order of the Court (Eighth Chamber) of 22 November 2024 (request for a preliminary ruling from the Sofiyski gradski sad – Bulgaria) – SINHRON INVEST EOOD v Sofiyska gradska prokuratura (Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Questions referred for a preliminary ruling that are identical to questions on which the Court has already ruled – Article 48 of the Charter of Fundamental Rights of the European Union – Presumption of innocence and rights of the defence – Imposition of a criminal penalty on a legal person for an offence relating to value added tax (VAT) committed by the representative of that legal person – Parallel criminal proceedings against that representative that have not been concluded)
ECLI:EU:UNKNOWN:62024CB0336
62024CB0336
Official Journal
of the European Union
C/2025/372
Order of the Court (Eighth Chamber) of 22 November 2024 (request for a preliminary ruling from the Sofiyski gradski sad – Bulgaria) – ‘SINHRON INVEST’ EOOD v Sofiyska gradska prokuratura
SINHRON INVEST)
(Reference for a preliminary ruling - Article 99 of the Rules of Procedure of the Court of Justice - Questions referred for a preliminary ruling that are identical to questions on which the Court has already ruled - Article 48 of the Charter of Fundamental Rights of the European Union - Presumption of innocence and rights of the defence - Imposition of a criminal penalty on a legal person for an offence relating to value added tax (VAT) committed by the representative of that legal person - Parallel criminal proceedings against that representative that have not been concluded)
Language of the case: Bulgarian
Referring court
Parties to the main proceedings
Main party: ‘SINHRON INVEST’ EOOD
Other party: Sofiyska gradska prokuratura
Operative part of the order
The answer to the questions referred for a preliminary ruling by the Sofiyski gradski sad (Sofia City Court, Bulgaria) by decision of 28 February 2022 appears in the judgment of 10 November 2022, DELTA STROY 2003 (C-203/21, EU:C:2022:865, paragraphs 67 and 68 and operative part).
ELI: http://data.europa.eu/eli/C/2025/372/oj
ISSN 1977-091X (electronic edition)
EurLex Case Law