Judgment of the Court of Justice in the cases Orsi and Baldetti.

Article 50 of the Charter of Fundamental Rights of the European Union must be interpreted as not precluding national legislation, such as that at issue in the main proceedings, which permits criminal proceedings to be brought for non-payment of value added tax, after the imposition of a definitive tax penalty with respect to the same act or omission, where that penalty was imposed on a company with legal personality, while those criminal proceedings were brought against a natural person. 

C-217/15 and C-350/15


Informatiesoort: Nieuws

Rubriek: Bronbelasting, Europees belastingrecht, Omzetbelasting

H&I: Previews


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