Court of Justice of the European Union · Judgment
C-203/21Criminal proceedings against DELTA STROY 2003
- Decided
- 2022-11-10
- ECLI
- ECLI:EU:C:2022:865
- CELEX
- 62021CJ0203
- Finality
- Final, the decision cannot be appealed
The court's own keywords
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.
Interprets
Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.
The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.
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