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Document 62021CA0203
Case C-203/21: Judgment of the Court (Fourth Chamber) of 10 November 2022 (request for a preliminary ruling from the Okrazhen sad — Burgas — Bulgaria) — Criminal proceedings against DELTA STROY 2003 (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)
Case C-203/21: Judgment of the Court (Fourth Chamber) of 10 November 2022 (request for a preliminary ruling from the Okrazhen sad — Burgas — Bulgaria) — Criminal proceedings against DELTA STROY 2003 (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)
Case C-203/21: Judgment of the Court (Fourth Chamber) of 10 November 2022 (request for a preliminary ruling from the Okrazhen sad — Burgas — Bulgaria) — Criminal proceedings against DELTA STROY 2003 (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)
OJ C 7, 9.1.2023, p. 6–6
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
- Date of document:
- 10/11/2022
- Date lodged:
- 31/03/2021
- Author:
- Court of Justice
- Form:
- Judicial information
- Authentic language:
- Bulgarian
- Type of procedure:
- Reference for a preliminary ruling
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- Select all documents mentioning this document
- Case affecting:
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- Related EU case-law document 62021CJ0203
- Instruments cited in case law:
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|
9.1.2023 |
EN |
Official Journal of the European Union |
C 7/6 |
Judgment of the Court (Fourth Chamber) of 10 November 2022 (request for a preliminary ruling from the Okrazhen sad — Burgas — Bulgaria) — Criminal proceedings against DELTA STROY 2003
(Case C-203/21) (1)
(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)
(2023/C 7/07)
Language of the case: Bulgarian
Referring court
Okrazhen sad — Burgas
Party in the main proceedings
DELTA STROY 2003
Intervening party: Okrazhna prokuratura — Burgas
Operative part of the judgment
Article 48 of the Charter of Fundamental Rights of the European Union must be interpreted as precluding national legislation under which a national court may impose on a legal person a criminal penalty for an offence for which a natural person who has the power to bind or represent that legal person is allegedly liable, where that legal person has not been put in a position to dispute the reality of that offence.
