CELEX: 62014CN0497
Language: en
Date: 2014-11-07 00:00:00
Title: Case C-497/14: Request for a preliminary ruling from the Tribunale ordinario di Torino (Italy) lodged on 7 November 2014  — Criminal proceedings against Stefano Burzio

2.2.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 34/8
            
         Request for a preliminary ruling from the Tribunale ordinario di Torino (Italy) lodged on 7 November 2014 — Criminal proceedings against Stefano Burzio
   (Case C-497/14)
   (2015/C 034/08)
   Language of the case: Italian
   
      Referring court
   
   Tribunale ordinario di Torino
   
      Party to the main proceedings
   
   Stefano Burzio
   
      Question referred
   
   On a proper construction of Article 4 of [Protocol No 7 to the European Convention on the Protection of Human Rights and Fundamental Freedoms] and Article 50 [of the Charter of Fundamental Rights of the European Union], is the provision made under Article 10a of Legislative Decree No 74 [of 10 March 2000] consistent with Community law, in so far as it permits the criminal liability of a person on whom an irreversible administrative penalty under Article 13(1) of Legislative Decree No 471 [of 18 December 1997] has already been imposed (through the application of a surtax) to be assessed in respect of the same act or omission (non-payment of withholding tax)?