LUCA MENCI (INTERVENER: PROCURA DELLA REPUBBLICA) (REQUEST FOR A PRELIMINARY RULING FROM THE TRIBUNALE DI BERGAMO (DISTRICT COURT, BERGAMO, ITALY)))

[2017] Lloyd's Rep FC Plus 45

EUROPEAN COURT OF JUSTICE

Before Advocate General Campos Sánchez-Bordona

Charter of Fundamental Rights of the European Union, articles 50 and 52 - European Convention for the Protection of Human Rights and Fundamental Freedoms, Protocol No 7, para 4 - Infringement of the principle ne bis in idem - Non-payment of VAT - National law administrative and criminal regimes and penalties for the same acts