Keywords

• Rights of the defence
• Proportionality.
• 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
• 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