Request for a preliminary ruling from the Tribunale ordinario di Torino (Italy) lodged on 7 November 2014 — Criminal proceedings against Stefano Burzio

(Case C-497/14)

(2015/C 034/08)

Language of the case: Italian

Referring court

Tribunale ordinario di Torino

Party to the main proceedings

Stefano Burzio

Question referred

On a proper construction of Article 4 of [Protocol No 7 to the European Convention on the Protection of Human Rights and Fundamental Freedoms] and Article 50 [of the Charter of Fundamental Rights of the European Union], is the provision made under Article 10a of Legislative Decree No 74 [of 10 March 2000] consistent with Community law, in so far as it permits the criminal liability of a person on whom an irreversible administrative penalty under Article 13(1) of Legislative Decree No 471 [of 18 December 1997] has already been imposed (through the application of a surtax) to be assessed in respect of the same act or omission (non-payment of withholding tax)?