Judgment_paragraph 67 · Dual Prod SRL v Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca - Comisia regională pentru autorizarea operatorilor de produse supuse accizelor armonizate (C-412/21)

67With regard to the strict necessity of such duplication of proceedings and penalties, it is necessary to assess, more specifically, whether there are clear and precise rules making it possible to predict which acts or omissions are liable to be subject to a duplication of proceedings and penalties, and also to predict that there will be coordination between the different authorities, whether the two sets of proceedings have been conducted in a manner that is sufficiently coordinated and within a proximate time frame and whether any penalty that may have been imposed in the proceedings that were first in time was taken into account in the assessment of the second penalty, meaning that the resulting burden, for the persons concerned, of such duplication is limited to what is strictly necessary and the overall penalties imposed correspond to the seriousness of the offences committed (judgment of 22 March 2022, bpost, C‑117/20, EU:C:2022:202, paragraph 51 and the case-law cited).