In its judgment dated 5 April 2017, the Court of Justice of the European Union (CJEU) ruled on whether Italy is allowed in the context of the Charter of Fundamental Rights of the European Union and the European Convention for the Protection of Human Rights and Fundamental Freedoms to initiate criminal proceedings for individuals responsible for VAT noncompliance after penalties were already imposed on their companies. The case involved two Italian companies that had failed to pay VAT due in excess of EUR 1 million each, and were issued an assessment along with a 30% penalty. The assessment and penalties...