22It therefore appears, as the Advocate General noted in point 36 of his Opinion, that, in the two criminal proceedings at issue in the main proceedings, the tax penalty and the criminal charges concern distinct persons, namely, in Case C‑217/15, S.A. COM Servizi Ambiente e Commercio, which was subject to a tax penalty, and Mr Orsi, against whom criminal proceedings have been brought, and, in Case C‑350/15, Evoluzione Maglia, which was subject to a tax penalty, and Mr Baldetti, against whom criminal proceedings have been initiated, so that the condition for the application of the ne bis in idem principle, according to which the same person must be subject to the penalties and criminal proceedings at issue appears not to be satisfied, which is however to be determined by the referring court.
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