ECJ 05-05-2022 Direction départementale des finances publiques de la Haute-Savoie C-570/20
Questions have been submitted to the ECJ that arise from the cumulation of administrative and criminal sanctions imposed on the same person and for the same facts in order to simultaneously or successively punish tax offenses relating to, among other things, VAT.
According to the ECJ, the ne-bis-in-idem principle does not preclude cumulation in the most serious cases, provided that it can reasonably be foreseen at the time when the offense is committed that this may give rise to cumulation, but…
The ne-bis-in- The same principle does preclude cumulation if there are no clear and precise rules that guarantee that the entirety of the sanctions imposed does not exceed the seriousness of the criminal offense established.
Source BTW Jurisprudentie
