Request for a preliminary ruling from the Cour de cassation (France) lodged on 28 October 2020 – BV v Direction départementale des finances publiques de la Haute-Savoie

(Case C-570/20)

Language of the case: French

Referring court

Cour de cassation

Parties to the main proceedings

Appellant in the appeal on a point of law: BV

Respondent in the appeal on a point of law: Direction départementale des finances publiques de la Haute-Savoie

Questions referred

Is the requirement of the clarity and the foreseeability of the circumstances in which concealments in returns relating to VAT payable may be the subject of a duplication of proceedings and penalties of a criminal nature satisfied by national rules such as those described [in the request for a preliminary ruling]?

Is the requirement of the necessity and the proportionality of the duplication of such penalties satisfied by national rules such as those described [in the request for a preliminary ruling]?

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