This document is an excerpt from the EUR-Lex website
Document 62015CN0217
Case C-217/15: Request a preliminary ruling from the Tribunale di Santa Maria Capua Vetere (Italy) of 11 May 2015 — Criminal proceedings against Massimo Orsi
Case C-217/15: Request a preliminary ruling from the Tribunale di Santa Maria Capua Vetere (Italy) of 11 May 2015 — Criminal proceedings against Massimo Orsi
Case C-217/15: Request a preliminary ruling from the Tribunale di Santa Maria Capua Vetere (Italy) of 11 May 2015 — Criminal proceedings against Massimo Orsi
OJ C 245, 27.7.2015, p. 8–9
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
27.7.2015 |
EN |
Official Journal of the European Union |
C 245/8 |
Request a preliminary ruling from the Tribunale di Santa Maria Capua Vetere (Italy) of 11 May 2015 — Criminal proceedings against Massimo Orsi
(Case C-217/15)
(2015/C 245/11)
Language of the case: Italian
Referring court
Tribunale di Santa Maria Capua Vetere
Party to the main proceedings
Massimo Orsi
Questione pregiudiziale
On a proper construction of Article 4 of [Protocol No 7 to the European Convention on the Protection of Human Rights and Fundamental Freedoms] and Article 50 [of the Charter of Fundamental Rights of the European Union], is the provision made under Article 10b of Legislative Decree No 74/00 consistent with Community law, in so far as it permits the criminal liability of a person to whom a final assessment by the tax authorities of the State has already been issued imposing an administrative penalty in the sum of 30 % of the unpaid amount to be assessed in respect of the same act or omission (non-payment of VAT)?