La aplicación de los principios comunitarios de proporcionalidad y no bis in idem en el contexto de la imposición de sanciones por vulneración de normativa tributaria nacional armonizada: la STJUE de 14 septiembre de 2023, en el asunto Vinal Ad

Abstract

The ruling of the CJEU in the Vinal AD case analyses the compatibility with EU law of the regulation and imposition of two tax penalties (financial penalty and revocation of the authorisation to operate a tax warehouse) established by the national legislation of a Member State, which are applied jointly to a taxpayer who had failed to fulfil his tax obligations in accordance with the provisions of Directive 2008/118 on excise duties.

The Court of Justice examined in detail the compatibility of such a national tax penalty regime with the principles of proportionality and non bis in idem enshrined in Article 50 of the European Charter of Fundamental Rights, questioning in a reasoned manner certain aspects of the tax penalty regime that had been applied to the case.