Published on 9 October 2023
FIRST SECTION
Application no. 20191/16
Antonio FARAGLIA against Italy
and 5 other applications
(see appended table)
communicated on 18 September 2023
SUBJECT MATTER OF THE CASES
The applications concern the right not to be tried or punished twice under the jurisdiction of the same State for an offence of which an individual has already been finally acquitted or convicted in accordance with the law and criminal procedure of that State.
The applicants allege a violation of the principle of ne bis in idem under Article 7 of Protocol no. 4 to the Convention with regard to the proceedings whose details are summarised in the appended table.
QUESTION TO THE PARTIES
Has the applicant been tried or punished twice for the same offence in the territory of the respondent State, as prohibited by Article 4 § 1 of Protocol No. 7 (Sergey Zolotukhin v. Russia [GC], no. 14939/03, ECHR 2009 and A and B v. Norway [GC], nos. 24130/11 and 29758/11, 15 November 2016)?
REQUEST FOR INFORMATION
With regard to application no. 20191/16, the applicant is asked to submit judgment no. 617/06 of the Varese District Court, R.G. 3781/05 showing the stamp with the date on which the judgment was filed.
With regard to application no. 26454/19, the applicants are asked to submit the tax assessment notices (avvisi di accertamento) referred to in the appended table, and the documents concerning the proceedings before the Regional Tax Commission following referral by judgment no. 31726/18 of the Court of Cassation.
With regard to application no. 56100/19, the applicant is asked to submit a document showing the date in which judgment no. 3446/15 of the Bologna District Court became final.
With regard to application no. 29241/22, the applicant is asked to produce full copies of the judgment of the Como District Court R.G. 1563/14 and judgment no. 6957 of the Milan Court of Appeal; and a copy of judgment no. 37849/2017 of the Court of Cassation, showing the stamp with the date on which the judgment was filed.
APPENDIX:
No.
Application no.
Case name
Introduction date
Applicant’s name
Year of birth/Registration date
Place of residence
Nationality
Representative’s name
Location
First set of
proceedings
Second set of proceedings
1.
20191/16
Faraglia
v. Italy
06/04/2016
Antonio FARAGLIA
1965
Rieti
Italian
Antonella MASCIA
Verona
Criminal proceedings
Relevant conduct:
uncontrolled storage of material resulting from digging and demolition activities, rocks and bitumen in areas subject to landscape and hydrogeological constraints; soil handling, digging and storage of non-hazardous waste.
Relevant provisions:
section 51 of Legislative Decree no. 22/1997; section 163 Legislative Decree no. 490/1999 in conjunction with section 20(c) of the Law no. 47/1985 as replaced by section 44(c) of Legislative Decree no. 378/2001
Proceedings:
Varese District Court
Judgment no. 239/03
R.G. 544/02
22/04/2003
Milan Court of Appeal
Judgment no. 3671/03
R.G. 3671/03
21/11/2003
Court of Cassation
Judgment no. 43955/04
R.G. 16850/04
11/11/2004
Administrative proceedings
Relevant conduct:
soil handling, digging, discharge of soil, rocks and waste material resulting from demolition activities damaging soil and amending intended use of an area subject to hydrogeological constraint without previous authorisation.
Relevant provisions:
section 25 and ff. of Regional Law no. 8/1976 and section 55 of Regional Regulation no. 1/1993
Proceedings:
Order of injunction (ordinanza ingiunzione) no. 4/05 by Consorzio di Gestione del Parco Regionale del Campo dei Fiori
Varese District Court
Judgment no. 617/06
R.G. 3781/05
04/03/2008
Milan Court of Appeal
Judgment no. 2140/11
R.G. 967/08
14/07/2011
Court of Cassation
Judgment no. 100/17
R.G. 22969/12
04/01/2017
2.
43145/18
Cooperativa Agri.Tur. Servizi
v. Italy
04/09/2018
COOPERATIVA AGRI.TUR. SERVIZI
Patù
Italian
Iolanda
DE FRANCESCO
Corsano
Biagio
DE FRANCESCO
Corsano
Tax proceedings
Relevant conduct:
issuance of fake invoices
Relevant provisions:
sections 6 and 9 of Legislative Decree no. 471/1997
Proceedings:
Tax assessment notice no. TVM030101498/2010 concerning VAT with regard to tax year 2005
25/05/2010
Provincial Tax Commission of Lecce
Judgment no. 248/04/14
R.G. 2257/10
05/02/2014
Administrative proceedings
Relevant conduct:
issuance of fake invoices to mislead the Agency for Farming Disbursement and obtain public funds.
Relevant provisions:
sections 2 and 3 of
Law 898/1986
Proceedings:
Order of injunction (ordinanza ingiunzione) no. 96/2010 by the Ministry of agricultural, food and forest policies - Department of central inspectorate for protection of quality and repression of food frauds - Office of Bari
09/09/2010
Lecce District Court
Order of referral to the Constitutional Court with regard to article 3 of
Law 898/1986
R.G. 70000321/2012
Constitutional Court
Order no. 54/18
08/03/2018
Lecce District Court
Judgment no. 4024/19
R.G. 70000321/2012
17/12/2019
3.
26454/19
Rimoldi
v. Italy
08/05/2019
Ernesto RIMOLDI
1961
Olgiate Olona
Italian
Gianluigi RIMOLDI
1956
Busto Arsizio
Italian
Criminal proceedings
Relevant conduct: fraudulent submission of false declarations in lieu of a sworn affidavit (dichiarazioni sostitutive dell’atto di notorietà) to Traffic Control Authority (Motorizzazione Civile) and deceptions by means of false interposition of legal persons issuing fake invoices with a view to import motor vehicles in order to mislead Traffic Control Authority and Tax Authority (Agenzia delle Entrate) from 2004 to 2007.
Relevant provisions:
Article 640 criminal code; sections 47 and 76 of Decree of the President of the Republic no. 445/2000 in connection with article 483 criminal code; sections 2 and 8 of Legislative Decree no. 74/2000
Proceedings:
Busto Arsizio District Court
Judgment no. 377/12
R.G. 52/09; 159/09; 233/09; 154/10; and 674/10
27/02/2013
Tax proceedings
Relevant conduct:
false interposition of legal persons issuing fake invoices with a view to import motor vehicles in order to evade VAT from 2004 to 2007.
Relevant provisions:
n.a.
Proceedings:
1) tax assessment notices no. R2V02BB00055/2008; R2V02BB00044/2008; R2V01BB00063/2008 and R2V01BB00061/2008
concerning VAT with regard to tax year 2004 and VAT, IRAP and IRPEF with regard to tax years 2005
Provincial Tax Commission of Varese
Judgment no. 31/12/09
R.G. 1106/08
13/02/09
Regional Tax Commission of Milan
Judgment no. 34/8/14
R.G. 7455/09
28/04/2011
Court of Cassation
Judgment no. 31726/18
R.G. 12306/12
07/12/2018
2) tax assessments notices nos. T9302TA00556/2010; T93010H01322/2010 and T93010H01323/2010
concerning IRAP and IRPEF with regard to tax year 2006
Provincial Tax Commission of Varese
Judgment no. 104/06/11
R.G. 1934/10
07/12/2011
Regional Tax Commission of Milan
Judgment no. 55/28/13
R.G. 3252/12
16/04/2013
Court of Cassation
Judgment no. 28705/18
R.G. 27320/13
09/11/2018
3) tax assessment notices no. T9303TC02055/2012 and T93C0TC01011/2012
concerning IRAP, IRES and VAT with regard to tax year 2007
Provincial Tax Commission of Varese
Judgment no. 105/12/13
R.G. 363/13
18/11/2013
Regional Tax Commission of Milan
Judgment no. 1285/15
R.G. 3152/14
30/03/2015
Court of Cassation
Judgment no. 28706/18
R.G. 26232/15
09/11/2018
4.
40598/19
Miosotis Transport di Mauri Giuseppe
& C. S.n.c.
v. Italy
22/07/2019
MIOSOTIS TRANSPORT DI MAURI GIUSEPPE
& C. S.N.C.
Somma Lombardo
Italian
Anton Giulio LANA
Rome
Criminal proceedings
Relevant conduct:
transport of waste aiming at documentarily turning them from "waste" into "secondary raw material" so that they be treated without necessary authorisations
Relevant provisions:
section 256 (1) of Legislative Decree
no. 152/2006
Proceedings:
Vigevano Office of the Prosecutor
Decree of the prosecutor directly committing the accused to trial (citazione diretta a giudizio)
R.G.N.R. 1731/06
03/10/2007
Vigevano District Court
Judgment no. 456/08
R.G. 253/08
02/12/2008 (final 16/01/2009)
Administrative proceedings
Relevant conduct:
transport of waste without relative module established under article 193 (1) of the decree or with module containing incomplete or inaccurate data
Relevant provisions:
section 258 (4) of Legislative Decree no. 152/2006
Proceedings:
Orders of injunction (ordinanze ingiunzione) nos. 8/2010; 9/2010; 10/2010; 11/2010; 12/2010; 13/2010; 14/2010; 15/2010; 16/2010; 17/2010; 18/2010; 19/2010; 20/2010; 21/2010; 22/2010; 23/2010; 24/2010 by the municipality of Pavia
22-29/03/2010
Vigevano District Court
Judgment no. 151/11
R.G. 1070/10
07/06/2011
Milano Court of Appeal
Judgment no. 4757/15
R.G. 4070/11
11/12/2015
Court of Cassation
Judgment no. 1646/19
R.G. 13242/16
22/01/2019
5.
56100/19
Trevisan
v. Italy
15/10/2019
Romeo TREVISAN
1958
Molinella
Italian
Angelo SCAVONE
Bologna
Criminal proceedings
Relevant conduct:
fraud by means of submission of fake estimates to manipulate the allocation of EU funds by the Agency for Allocation of Funds to Agriculture of Emilia Romagna and the Municipality of Bologna.
Relevant provisions: article 640 bis criminal code
Proceedings:
Bologna District Court
Judgment no. 3446/15
R.G. 4986/14
23/12/2015
Administrative proceedings
Relevant conduct:
submission of fake estimates to manipulate the allocation of EU funds by the Agency for Allocation of Funds to Agriculture of Emilia Romagna and the Municipality of Bologna
Relevant provisions: sections 2 and 3 of Law no. 898/1986
Proceedings:
Order of injunction (ordinanza ingiunzione) P.G. no. 142833 by the Service of Agriculture of the Municipality of Bologna
15/10/2013
Bologna District Court
Judgment no. 1997/14
R.G. 19927/13
13/06/2014
Bologna Court of Appeal
Judgment no. 1277/15
R.G. 182/15
23/07/2015
Court of Cassation
Judgment no. 10459/19
R.G. 5908/16
15/04/2019
6.
29241/22
Meersserman
v. Italy
29/05/2022
Jean-Pierre MEERSSERMAN
1947
Como
Italian
Paola REGINA
Milan
Criminal proceedings
Relevant conduct:
failure to submit income tax-return with regard to tax years 2005-2009
Relevant provisions: section 5 of Legislative Decree no. 74/2000
Proceedings:
Como District Court
Judgment no. n./a.
R.G. 1563/14
07/10/2015
Milan Court of Appeal
Judgment no. 6957
R.G. 532/16
09/11/2016 (final 28/07/2017)
Court of Cassation
Judgment no. 37849/17
R.G. n./a.
28/07/2017
Tax proceedings
Relevant conduct:
failure to submit income tax-return with regard to tax years 2005-2009
Relevant provisions:
section 1(1) of Legislative Decree no. 471/1997
Proceedings:
1) Tax assessment notice no. T9K010800679/2011
concerning IRES and IRPEF with regard to tax year 2005
20/04/2011
Provincial Tax Commission of Como
Judgment no. 29/05/12
R.G. 1147/11
04/07/2012
Regional Tax Commission of Milan
Judgment no. 4184/14
R.G. 1340/13
31/07/2014
Court of Cassation
Judgment no. 37149/21
R.G. 3273/15
29/11/2021
2) Tax assessment notices nos. T9K010701100/2012
T9K010701105/2012
T9K010701107/2012
T9K010701111/2012
concerning IRPEF with regard to tax years 2006-2009
26/06/2012
Provincial Tax Commission of Como
Judgment no. 81/01/13
R.G. 96/13
29/05/13
Regional Tax Commission of Milan
Judgment no. 3246/14
R.G. 90/14
17/06/2014
Court of Cassation
Judgment no. 38759/21
R.G. 3269/15
07/12/2021