Delta Stroy 2003 (Judicial Cooperation In Criminal Matters – Imposition of A Financial Penalty On A Legal Person for Non-Payment of Tax Debts – Concept of ‘Confiscation’ – Judgment): ECJ 10 Nov 2022

Reference for a preliminary ruling – Judicial cooperation in criminal matters – Framework Decision 2005/212/JHA – Applicability – Imposition of a financial penalty on a legal person for non-payment of tax debts – Concept of ‘confiscation’ – Articles 48, 49 and 52 of the Charter of Fundamental Rights of the European Union – Penalties of a criminal nature – Principles of the presumption of innocence and the legality and proportionality of criminal offences and penalties – Rights of the defence – Imposition of a criminal penalty on a legal person for an offence committed by the representative of that legal person – Parallel criminal proceedings against that representative that have not been concluded – Proportionality

Citations:

C-203/21, [2022] EUECJ C-203/21, ECLI:EU:C:2022:865

Links:

Bailii

Jurisdiction:

European

Taxes Management, Human Rights

Updated: 01 December 2022; Ref: scu.683334