Orsi & Baldetti (Fundamental rights : Charter of Fundamental Rights Fundamental rights : Charter of Fundamental Rights - Judgment) [2017] EUECJ C-217/15 (05 April 2017)

Orsi & Baldetti (Fundamental rights : Charter of Fundamental Rights Fundamental rights : Charter of Fundamental Rights - Judgment) [2017] EUECJ C-217/15 (05 April 2017)

Article 50 of the Charter does not preclude national legislation permitting criminal proceedings for non-payment of VAT after a definitive tax penalty for the same act or omission, where the penalty was imposed on a company and the criminal proceedings are against a natural person, as the ne bis in idem principle requires the same person to be subject to both penalties.

Citation
[2017] EUECJ C-217/15
Parties
Defendant: Mr Massimo Orsi; Defendant: Mr Luciano Baldetti; Company Subject to Tax Penalty: S. A. COM Servizi Ambiente e Commercio Srl; Company Subject to Tax Penalty: Evoluzione Maglia Srl
Jurisdiction
European Union
Judgment Date
05 April 2017
Procedural Posture
Preliminary Ruling (criminal Proceedings) / Reference for Preliminary Ruling From National Court
Outcome
Preliminary ruling: Article 50 of the Charter does not preclude the national legislation in question.
Legal Topics
Ne Bis in Idem, VAT Offences, Administrative Penalties, Criminal Liability, Charter of Fundamental Rights of the European Union, ECHR Protocol No 7 Article 4
Criminal Law Tax Law European Union Law Human Rights Law Ne Bis in Idem VAT Offences Administrative Penalties Criminal Liability +2 more

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Parties

Mr Massimo Orsi

Defendant

Mr Luciano Baldetti

Defendant

S. A. COM Servizi Ambiente e Commercio Srl

Company Subject to Tax Penalty

Evoluzione Maglia Srl

Company Subject to Tax Penalty

Procedural Posture

Preliminary Ruling (criminal Proceedings) / Reference for Preliminary Ruling From National Court

Legal Issues

  1. 1 Whether Article 50 of the Charter and Article 4 of Protocol No 7 to the ECHR preclude national legislation allowing criminal proceedings for non-payment of VAT after a definitive tax penalty for the same act or omission has been imposed on a company.

Ratio Decidendi

Article 50 of the Charter does not preclude national legislation permitting criminal proceedings for non-payment of VAT after a definitive tax penalty for the same act or omission, where the penalty was imposed on a company and the criminal proceedings are against a natural person, as the ne bis in idem principle requires the same person to be subject to both penalties.

Court Disposition

Preliminary ruling: Article 50 of the Charter does not preclude the national legislation in question.

Orders

  • Article 50 of the Charter must be interpreted as not precluding national legislation permitting criminal proceedings for non-payment of VAT after a definitive tax penalty for the same act or omission, where the penalty was imposed on a company and the criminal proceedings are against a natural person.