Type: Judgment

Authority: European Authorities: Euopean Union' Court of Justice

Date: 05/05/2022

Subject: The Court affirmed that the fundamental right guaranteed by Article 50 of the Charter of Fundamental Rights of the European Union does not preclude a situation whereby the limitation of the duplication of proceedings and penalties of a criminal nature in the event of fraudulent concealment or omissions from a return relating to value added tax (VAT) provided for by national legislation to the most serious cases is based only on settled case-law interpreting restrictively the legal provisions laying down the conditions for the application of that duplication, provided that it is reasonably foreseeable, at the time when the offence is committed, that that offence is liable to be the subject of a duplication of proceedings and penalties of a criminal nature. However, it precludes national legislation which does not ensure, in cases of the combination of a financial penalty and a custodial sentence, by means of clear and precise rules, where necessary as interpreted by the national courts, that all of the penalties imposed do not exceed the seriousness of the offence identified.

Parties: Direction départementale des finances publiques de la Haute-Savoie

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

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