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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
Request Opinion (AG) Judgment