CELEX: 62015CA0217
Language: en
Date: 2017-04-05 00:00:00
Title: Joined Cases C-217/15 and C-350/15: Judgment of the Court (Fourth Chamber) of 5 April 2017 (request for a preliminary ruling from the Tribunale di Santa Maria Capua Vetere — Italy) — criminal proceedings against Massimo Orsi (C-217/15), Luciano Baldetti (C-350/15) (Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Articles 2 and 273 — National legislation providing for an administrative penalty and a criminal penalty for the same offences, relating to the non-payment of value added tax — Charter of Fundamental Rights of the European Union — Article 50 — Ne bis in idem principle — Identity of the accused or penalised person — Absence)

29.5.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 168/5
            
         Judgment of the Court (Fourth Chamber) of 5 April 2017 (request for a preliminary ruling from the Tribunale di Santa Maria Capua Vetere — Italy) — criminal proceedings against Massimo Orsi (C-217/15), Luciano Baldetti (C-350/15)
   (Joined Cases C-217/15 and C-350/15) (1)
   
   ((Reference for a preliminary ruling - Taxation - Value added tax - Directive 2006/112/EC - Articles 2 and 273 - National legislation providing for an administrative penalty and a criminal penalty for the same offences, relating to the non-payment of value added tax - Charter of Fundamental Rights of the European Union - Article 50 - Ne bis in idem principle - Identity of the accused or penalised person - Absence))
   (2017/C 168/05)
   Language of the case: Italian
   
      Referring court
   
   Tribunale di Santa Maria Capua Vetere
   
      Party in the main proceedings
   
   Massimo Orsi (C 217/15), Luciano Baldetti (C 350/15)
   
      Operative part of the judgment
   
   Article 50 of the Charter of Fundamental Rights of the European Union must be interpreted as not precluding national legislation, such as that at issue in the main proceedings, 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.
   
      (1)  OJ C 245, 27.7.2015.
   
      OJ C 311 21.9.2015.