16As regards Article 50 of the Charter, it should be noted that tax penalties and criminal proceedings, such as those at issue in the main proceedings, which concern offences relating to VAT and seek to ensure the correct collection of that tax and to avoid fraud, constitute implementation of Articles 2 and 273 of Directive 2006/112 and of Article 325 TFEU and, therefore, of European Union law for the purposes of Article 51(1) of the Charter (see, to that effect, judgments of 26 February 2013, Åkerberg Fransson, C‑617/10, EU:C:2013:105, paragraphs 24 to 27, and of 8 September 2015, Taricco and Others, C‑105/14, EU:C:2015:555, paragraphs 49, 52 and 53). Therefore, since provisions of national law dealing with criminal proceedings concern offences relating to VAT, such as those at issue in the main proceedings, they come within the scope of application of Article 50 of the Charter.
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