The Court of Justice of the EU ruled on Wednesday 5 April that it is possible to bring a criminal prosecution against a natural person whose company has already had penalties imposed for tax irregularities.
In two joint cases (C-217/15 and C-350/15), an Italian court sought the advice of the Court of Justice on whether criminal proceedings could be brought against two individuals for an infringement on which their companies had already had a penalty imposed. It had to be determined whether...