The name of the present case is a fictitious name. It does not correspond to the real name of any party to the proceedings.
CJ, 07-05-2026, nr. C-321/25
C-321/25
- Instantie
Court of Justice of the European Union
- Datum
07-05-2026
- Zaaknummer
C-321/25
- Roepnaam
Gidzhinov
- Vakgebied(en)
Europees belastingrecht (V)
- Brondocumenten en formele relaties
Conclusie, Court of Justice of the European Union, 23‑04‑2026
Beroepschrift, Court of Justice of the European Union, 08‑05‑2025
Conclusie 23‑04‑2026
Dit document is (nog) niet beschikbaar gesteld door de rechtsprekende instantie.
Beroepschrift 08‑05‑2025
Request for a preliminary ruling from the Sofiyski gradski sad (Bulgaria) lodged on 8 May 2025 — Criminal proceedings against A, B, V, G, D
(Case C-321/25, Gidzhinov 1. )
Language of the case: Bulgarian
Referring court
Sofiyski gradski sad
Parties to the main proceedings
A, B, V, G, D
Questions referred
Do Article 325 of the Treaty on the Functioning of the European Union and Article 2(1) of the Convention on the protection of the European Communities' financial interests preclude a national law which provides for criminal prosecution to become time-barred in respect of acts directed against the EU's financial interests and for which the limitation period is determined solely by reference to the maximum potential penalty applicable to an offence and not by reference to the factual and legal complexity of the case, and which takes no account of the possibility of a coincidental occurrence making it necessary to restart the criminal proceedings anew, such that the application of national law may lead to impunity?
Does Article 3(1)(b) of Council Framework Decision 2008/841 1. preclude a national law under which the offence referred to in Article 2(b) is punishable by a higher maximum term of imprisonment than the offence which the agreement referred to in Article 2(b) concerns?
Footnotes
Footnotes Beroepschrift 08‑05‑2025
Council Framework Decision 2008/841/JHA of 24 October 2008 on the fight against organised crime (OJ 2008 L 300, p. 42).