„ЕCOTEX BULGARIA“ LTD v Teritorialna direktsia na Natsionalnata agentsia za prihodite (C-544/19)

Judgment of 6 Oct 2021

law://eu/cjeu/2019/c-544-19/para_90@2026-11-12

90Given that Article 49(3) of the Charter, which provides that the severity of penalties must not be disproportionate to the criminal offence, relates to penalties of a criminal nature, it is first necessary to determine whether the system of penalties at issue in the main proceedings is criminal in nature.