CELEX: 62015CN0350
Language: en
Date: 2015-07-10 00:00:00
Title: Case C-350/15: Request a preliminary ruling from the Tribunale di Santa Maria Capua Vetere (Italy) of 10 July 2015 — Criminal proceedings against Luciano Baldetti

21.9.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 311/34
            
         Request a preliminary ruling from the Tribunale di Santa Maria Capua Vetere (Italy) of 10 July 2015 — Criminal proceedings against Luciano Baldetti
   (Case C-350/15)
   (2015/C 311/39)
   Language of the case: Italian
   
      Referring court
   
   Tribunale di Santa Maria Capua Vetere
   
      Party to the main proceedings
   
   Luciano Baldetti
   
      Question referred for a preliminary ruling
   
   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)?