CELEX: 62019CB0486
Language: en
Date: 2019-11-19 00:00:00
Title: Case C-486/19: Order of the Court (Tenth Chamber) of 19 November 2019 (request for a preliminary ruling from the Korkein oikeus — Finland) — Criminal proceedings against A, B (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — State aid — Tax levied on confectionery, ice cream and soft drinks — Exemption of similar products liable to constitute State aid for the purposes of Article 107(1) TFEU — Power to impose criminal penalties for failure to fulfil obligations as regards that tax)

10.2.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 45/13
            
         
      Order of the Court (Tenth Chamber) of 19 November 2019 (request for a preliminary ruling from the Korkein oikeus — Finland) — Criminal proceedings against A, B
      (Case C-486/19) (1)
      
      (Reference for a preliminary ruling - Article 99 of the Rules of Procedure of the Court - State aid - Tax levied on confectionery, ice cream and soft drinks - Exemption of similar products liable to constitute State aid for the purposes of Article 107(1) TFEU - Power to impose criminal penalties for failure to fulfil obligations as regards that tax)
      (2020/C 45/09)
      Language of the case: Finnish
      
         Referring court
      
      Korkein oikeus
      
         Criminal proceedings against
      
      A, B
      
         Operative part of the order
      
      EU law must be interpreted as not precluding a natural person, acting on behalf of a company subject to a consumption tax levied on certain products, such as the tax at issue in the main proceedings, who failed to fulfil its obligations as regards that tax, from facing criminal sanctions under the applicable national law, even though the exemption enjoyed by other undertakings as regards similar products should be considered State aid for the purposes of Article 107(1) TFEU.
      
         (1)  OJ C 295, 2.9.2019.