26As a preliminary point, it should be noted that, according to settled case-law, administrative penalties imposed by national tax authorities and criminal proceedings initiated in relation to VAT offences constitute an implementation of Articles 2 and 273 of Directive 2006/112 and of Article 325 TFEU and, therefore, of EU law for the purposes of Article 51(1) of the Charter, and must therefore comply with the fundamental right guaranteed by Article 50 thereof (judgment of 20 March 2018, Menci, C‑524/15, EU:C:2018:197, paragraph 21 and the case-law cited).
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