Traduction de «Accessory penalty » (Anglais → Français) :

accessory penalty [ additional penalty | supplementary penalty ]

secondary penalty | secondary sentence | accessory penalty

financial penalty | monetary penalty | pecuniary penalty

penalty kick series [ penalty kicks | penalty shoot-out | penalty shootout | shootout | shoot-out ]

value of a daily penalty unit | level of a daily penalty unit | amount of a daily penalty unit

periodic payment by way of a penalty | periodic penalty payment | recurrent fine | recurring fine

penalty shoot-out | kick from the penalty mark

May EU law, and more particularly Article 4(3) TEU in conjunction with Article 325 TFEU and Directive 2006/112/EC, which oblige the Member States to provide effective, dissuasive and proportionate penalties to protect the financial interests of the European Union, be interpreted as precluding the enactment of a national provision which exempts the defendant (whether a director, legal representative, person to whom responsibility for fiscal matters has been delegated or an accessory to the offence) from liability to punishment, if the entity with legal personality concerned has made late payment both of the tax itself and of the administr ...[+++]ative penalties owed in connection with VAT, even though the tax assessment has already been made, criminal proceedings and indictment initiated, and the establishment of inter partes proceedings duly confirmed, but before trial proceedings have been declared opened, in a system that does not impose on that director, legal representative, or delegate and accessory to the offence any other penalty, not even an administrative penalty?

If the answer is in the negative, it will be necessary to determine whether the rule under Article 325 TFEU, which requires the Member States to provide penalties, including criminal penalties, which are dissuasive, proportionate and effective, must be interpreted as precluding national legislation which exempts from criminal and administrative liability the directors and legal representatives of legal persons, or the persons to whom the functions of those legal persons are delegated and persons who are accessories to the offence, for ...[+++] failure to pay or partial or late payment of VAT in relation to sums equivalent to three or five times the minimum threshold laid down in case of fraud, that is to say, EUR 50 000.

Section 729 kicks in at the sentencing stage, yet you are imposing a penalty on someone who played no role in this unless they have been convicted as an accessory to the fact.

Currently, the accessory-after-the-fact provisions in the Criminal Code state that if a person aids another person who has committed an offence that has a maximum punishment of life imprisonment, then the person who is the accessory can be liable to receive a maximum penalty of 14 years.