Judgment of the Court (Grand Chamber) of 20 March 2018
Criminal proceedings against Luca Menci
Request for a preliminary ruling from the Tribunale di Bergamo
Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Failure to pay VAT due — Penalties — National legislation which provides for an administrative penalty and a criminal penalty for the same acts — Charter of Fundamental Rights of the European Union — Article 50 — Ne bis in idem principle — Criminal nature of the administrative penalty — Existence of the same offence — Article 52(1) — Limitations to the ne bis in idem principle — Conditions
Case C-524/15
Reports of Cases
not yet published (Court Reports - general)
Links to the texts
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EUR-Lex |
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Opinion
ECLI:EU:C:2017:667 |
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Judgment
ECLI:EU:C:2018:197 |
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