Asuntos acumulados C-217/15 y C-350/15: Sentencia del Tribunal de Justicia (Sala Cuarta) de 5 de abril de 2017 (petición de decisión prejudicial planteada por el Tribunale di Santa Maria Capua Vetere — Italia) — Procesos penales contra Massimo Orsi (C-217/15), Luciano Baldetti (C-350/15) (Procedimiento prejudicial — Fiscalidad — Impuesto sobre el valor añadido — Directiva 2006/112/CE — Artículos 2 y 273 — Legislación nacional que establece una sanción administrativa y una sanción penal por los mismos hechos, relativos a la falta de pago del impuesto sobre el valor añadido — Carta de los Derechos Fundamentales de la Unión Europea — Artículo 50 — Principio non bis in ídem — Identidad de la persona encausada o sancionada — Inexistencia)
Section | información judicial |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
29.5.2017 ES Diario Oficial de la Unión Europea C 168/5
Lengua de procedimiento: italiano
Tribunale di Santa Maria Capua Vetere
Massimo Orsi (C-217/15), Luciano Baldetti (C-350/15)
El artículo 50 de la Carta de los Derechos Fundamentales de la Unión Europea debe interpretarse en el sentido de que no se opone a una normativa nacional, como la que es objeto del litigo principal, que permite incoar un procedimiento penal por no haberse abonado el impuesto sobre el valor añadido, con posterioridad a la imposición de una sanción tributaria definitiva por los mismos hechos, cuando dicha sanción se haya impuesto a una sociedad dotada de...
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