CELEX: 62015CN0217
Language: en
Date: 2015-05-11 00:00:00
Title: Case C-217/15: Request a preliminary ruling from the Tribunale di Santa Maria Capua Vetere (Italy) of 11 May 2015 — Criminal proceedings against Massimo Orsi

27.7.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 245/8
            
         Request a preliminary ruling from the Tribunale di Santa Maria Capua Vetere (Italy) of 11 May 2015 — Criminal proceedings against Massimo Orsi
   (Case C-217/15)
   (2015/C 245/11)
   Language of the case: Italian
   
      Referring court
   
   Tribunale di Santa Maria Capua Vetere
   
      Party to the main proceedings
   
   Massimo Orsi
   
      Questione pregiudiziale
   
   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 10b of Legislative Decree No 74/00 consistent with Community law, in so far as it permits the criminal liability of a person to whom a final assessment by the tax authorities of the State has already been issued imposing an administrative penalty in the sum of 30 % of the unpaid amount to be assessed in respect of the same act or omission (non-payment of VAT)?