(Request for a preliminary ruling from the Tribunale di Bergamo (District Court, Bergamo, Italy)) Reference for a preliminary ruling - Value added tax (VAT) - Directive 2006/112/EC - 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 - Article 50 - Ne bis in idem principle - Criminal nature of the administrative penalty - Existence of the same offence - Article 52(1) - Limitations to the ne bis in idem principle - Conditions.Ĭourt reports – general – 'Information on unpublished decisions' section Request for a preliminary ruling from the Tribunale di Bergamo.

Opinion of Advocate General Campos Sánchez-Bordona delivered on 12 September 2017. Opinion of Advocate General Campos Sánchez-Bordona delivered on 12 September 2017.#Criminal proceedings against Luca Menci.#Request for a preliminary ruling from the Tribunale di Bergamo.#Reference for a preliminary ruling - Value added tax (VAT) - Directive 2006/112/EC - 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 - Article 50 - Ne bis in idem principle - Criminal nature of the administrative penalty - Existence of the same offence - Article 52(1) - Limitations to the ne bis in idem principle - Conditions.#Case C-524/15.

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