This document is an excerpt from the EUR-Lex website
Document 62021CA0412
Case C-412/21, Dual Prod: Judgment of the Court (Fourth Chamber) of 23 March 2023 (request for a preliminary ruling from the Tribunalul Satu Mare — Romania) — Dual Prod SRL v Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca — Comisia regională pentru autorizarea operatorilor de produse supuse accizelor armonizate (Reference for a preliminary ruling — Excise duties — Directive 2008/118/EC — Article 16(1) — Authorisation to operate as a tax warehouse for products subject to excise duty — Successive suspension measures — Whether criminal in nature — Articles 48 and 50 of the Charter of Fundamental Rights of the European Union — Principle of the presumption of innocence — Principle ne bis in idem — Proportionality)
Case C-412/21, Dual Prod: Judgment of the Court (Fourth Chamber) of 23 March 2023 (request for a preliminary ruling from the Tribunalul Satu Mare — Romania) — Dual Prod SRL v Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca — Comisia regională pentru autorizarea operatorilor de produse supuse accizelor armonizate (Reference for a preliminary ruling — Excise duties — Directive 2008/118/EC — Article 16(1) — Authorisation to operate as a tax warehouse for products subject to excise duty — Successive suspension measures — Whether criminal in nature — Articles 48 and 50 of the Charter of Fundamental Rights of the European Union — Principle of the presumption of innocence — Principle ne bis in idem — Proportionality)
Case C-412/21, Dual Prod: Judgment of the Court (Fourth Chamber) of 23 March 2023 (request for a preliminary ruling from the Tribunalul Satu Mare — Romania) — Dual Prod SRL v Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca — Comisia regională pentru autorizarea operatorilor de produse supuse accizelor armonizate (Reference for a preliminary ruling — Excise duties — Directive 2008/118/EC — Article 16(1) — Authorisation to operate as a tax warehouse for products subject to excise duty — Successive suspension measures — Whether criminal in nature — Articles 48 and 50 of the Charter of Fundamental Rights of the European Union — Principle of the presumption of innocence — Principle ne bis in idem — Proportionality)
OJ C 173, 15.5.2023, p. 4–5
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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15.5.2023 |
EN |
Official Journal of the European Union |
C 173/4 |
Judgment of the Court (Fourth Chamber) of 23 March 2023 (request for a preliminary ruling from the Tribunalul Satu Mare — Romania) — Dual Prod SRL v Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca — Comisia regională pentru autorizarea operatorilor de produse supuse accizelor armonizate
(Case C-412/21, (1) Dual Prod)
(Reference for a preliminary ruling - Excise duties - Directive 2008/118/EC - Article 16(1) - Authorisation to operate as a tax warehouse for products subject to excise duty - Successive suspension measures - Whether criminal in nature - Articles 48 and 50 of the Charter of Fundamental Rights of the European Union - Principle of the presumption of innocence - Principle ne bis in idem - Proportionality)
(2023/C 173/05)
Language of the case: Romanian
Referring court
Tribunalul Satu Mare
Parties to the main proceedings
Applicant: Dual Prod SRL
Defendant: Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca — Comisia regională pentru autorizarea operatorilor de produse supuse accizelor armonizate
Operative part of the judgment
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1. |
Article 48(1) of the Charter of Fundamental Rights of the European Union must be interpreted as precluding an authorisation to operate as a tax warehouse for products subject to excise duty from being suspended for administrative purposes, until the conclusion of criminal proceedings, on the sole ground that the holder of that authorisation has been formally charged in those criminal proceedings, if that suspension constitutes a criminal penalty. |
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2. |
Article 50 of the Charter of Fundamental Rights must be interpreted as not precluding a criminal penalty, for infringement of the rules on products subject to excise duty, from being imposed on a legal person who has already been subject, in respect of the same facts, to a criminal penalty that has become final, provided:
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