C-570/20 - CURIA - List Of Results

Judgment of the Court (First Chamber) of 5 May 2022

Criminal proceedings against BV

Request for a preliminary ruling from the Cour de cassation

Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Fraudulent concealment of tax 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 – Article 49 – Article 50 – Principle ne bis in idem – Article 52(1) – Limitations to the principle ne bis in idem – Requirement to provide for clear and precise rules – Possibility of taking into account the interpretation of national legislation by national courts – Need to provide for rules ensuring the proportionality of all of the penalties imposed – Penalties of different kinds

Case C-570/20

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Links to the texts
Curia EUR-Lex Autres Liens
Opinion ECLI:EU:C:2021:992 Available in :
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EUR-Lex text EUR-Lex bilingual text Available in :
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Judgment ECLI:EU:C:2022:348 Available in :
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EUR-Lex text EUR-Lex bilingual text Available in :
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National decision following the preliminary ruling ECLI:FR:CCASS:2023:CR00281 External Link

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