Hotărârea Curții de Justiție a Uniunii Europene (Camera a patra) în cauzele conexate C-217/15 și C-350/15 (5 aprilie 2017)
Decision of the Court of Justice of the European Union (Fourth Chamber) in the joined cases C-217/15 and C-350/15 (5 April 2017)
Author(s): Remus Jurj-TudoranSubject(s): Law, Constitution, Jurisprudence
Published by: Universul Juridic
Keywords: administrative sanction; criminal sanction, ne bis in idem; identity of an accused or sanctioned person;
Summary/Abstract: The ”ne bis in idem” principle does not apply in case a criminal proceeding is launched for the failure to pay the VAT after the enforcement of a final tax sanction for the same deed, when this sanction was applied to a company with legal personality, while the above-mentioned criminal trial is launched against a natural person.
Journal: Revista Pro Lege
- Issue Year: 2017
- Issue No: 2
- Page Range: 272-275
- Page Count: 4
- Language: Romanian