Type: Judgment

Authority: European Authorities: Euopean Union' Court of Justice

Date: 04/05/2017

Subject: The Court affirmed that article 50 of the Charter of Fundamental Rights of the European Union must does not preclude national legislation 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

Parties: Orsi e a.

Classification: Justice - Art. 50 Right not to be tried or punished twice in criminal proceedings for the same criminal offence

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