COURT OF JUSTICE OF THE EU / (ae) cjeu

Combination of tax and criminal penalties permitted for VAT fraud

Brussels, 27/02/2013 (Agence Europe) - The principle of prohibiting double proceedings or a criminal penalty for the same infringement - which is provided for by the European Charter of Fundamental Rights - does not preclude a member state from imposing successively, for the same acts of tax evasion, a tax penalty and a criminal penalty, where the tax penalty is not criminal in nature.

This is what the Court of Justice of the EU (CJEU) points out in its judgment of 26 February (Case...