C-524/15 - eucrim

Case C-524/15

Case Information	Subject Matter	Stage of Proceedings
C-524/15 Party Luca Menci Procura della Repubblica Type of proceeding Reference for a preliminary ruling Referring court District Court, Bergamo, Italy	Failure to pay VAT due — Penalties — National legislation which provides for an administrative penalty and a criminal penalty for the same acts — Charter of Fundamental Rights of the European Union — Ne bis in idem principle — Criminal nature of the administrative penalty — Existence of the same offence Categories Fundamental Rights Ne bis in idem Related links CJEU: Criminal Penalty in Addition to Penalty in Tax Proceedings to Combat VAT Fraud Possible ^News CJEU: Acquittal in Criminal Proceedings Can Block Administrative Fines ^News CJEU: Italian Legislation Combining Administrative and Criminal Sanctions Against Market Manipulation Does Not Respect EU’s ne bis in idem Principle ^News The European ne bis in idem at the Crossroads of Administrative and Criminal Law ^Article	Request Opinion (AG) Judgment

Case Information

Subject Matter

Stage of Proceedings

C-524/15

Party: Luca Menci
Procura della Repubblica
Type of proceeding: Reference for a preliminary ruling
Referring court: District Court, Bergamo, Italy

Failure to pay VAT due — Penalties — National legislation which provides for an administrative penalty and a criminal penalty for the same acts — Charter of Fundamental Rights of the European Union — Ne bis in idem principle — Criminal nature of the administrative penalty — Existence of the same offence

Case C-524/15

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