Judgment of the Court (Fourth Chamber) of 5 April 2017
Criminal proceedings against Massimo Orsi and Luciano Baldetti
Requests for a preliminary ruling from the Tribunale di Santa Maria Capua Vetere
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
Joined Cases C-217/15 and C-350/15
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Links to the texts
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EUR-Lex |
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Opinion
ECLI:EU:C:2017:14 |
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Judgment
ECLI:EU:C:2017:264 |
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