CELEX: 62020CN0570
Language: en
Date: 2020-10-28 00:00:00
Title: Case C-570/20: Request for a preliminary ruling from the Cour de cassation (France) lodged on 28 October 2020 — BV v Direction départementale des finances publiques de la Haute-Savoie

25.1.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 28/25
            
         
      Request for a preliminary ruling from the Cour de cassation (France) lodged on 28 October 2020 — BV v Direction départementale des finances publiques de la Haute-Savoie
      (Case C-570/20)
      (2021/C 28/39)
      Language of the case: French
      
         Referring court
      
      Cour de cassation
      
         Parties to the main proceedings
      
      
         Appellant in the appeal on a point of law: BV
      
         Respondent in the appeal on a point of law: Direction départementale des finances publiques de la Haute-Savoie
      
         Questions referred
      
      
                  1.
               
               
                  Is the requirement of the clarity and the foreseeability of the circumstances in which concealments in returns relating to VAT payable may be the subject of a duplication of proceedings and penalties of a criminal nature satisfied by national rules such as those described [in the request for a preliminary ruling]?
               
            
                  2.
               
               
                  Is the requirement of the necessity and the proportionality of the duplication of such penalties satisfied by national rules such as those described [in the request for a preliminary ruling]?