Judgment_paragraph 95 · Neves 77 Solutions SRL v Agenţia Naţională de Administrare Fiscală – Direcţia Generală Antifraudă Fiscală (C-351/22)

95Regarding such an action, the Court observes that it is apparent from the case-law of the European Court of Human Rights on Article 1 of Protocol No 1 that, where a confiscation sanction is imposed separately from a criminal penalty, the procedure as a whole must give the party concerned the opportunity to put his or her case to the national authorities which have imposed that sanction and to the courts hearing the action against the decisions of those authorities, so that they may carry out an overall examination of the interests at stake (see, to that effect, ECtHR, 15 October 2020, Karapetyan v. Georgia, CE:ECHR:2020:1015JUD006123312, § 35).

Neves 77 Solutions SRL v Agenţia Naţională de Administrare Fiscală – Direcţia Generală Antifraudă Fiscală (C-351/22)

Key facts

History · 1 version

Connections