25.1.2021 EN Official Journal of the C 28/25

If this is answered in the negative: Does Article 9 of Directive 2016/343 in conjunction with Article 47 of the Charter have direct effect?

(1) Directive (EU) 2016/343 of the and of the Council of 9 March 2016 on the strengthening of certain aspects of the presumption of innocence and of the right to be present at the trial in criminal proceedings (OJ 2016 L 65, p. 1).

Request for a preliminary ruling from the Cour de cassation () lodged on 28 October 2020 — BV v Direction départementale des finances publiques de la Haute-Savoie (Case C-570/20) (2021/C 28/39) Language of the case: French

Referring court Cour de cassation

Parties to the main proceedings Appellant in the appeal on a point of : BV

Respondent in the appeal on a point of law: Direction départementale des finances publiques de la Haute-Savoie

Questions referred 1. Is the requirement of the clarity and the foreseeability of the circumstances in which concealments in returns relating to VAT payable may be the subject of a duplication of proceedings and penalties of a criminal nature satisfied by national rules such as those described [in the request for a preliminary ruling]?

2. Is the requirement of the necessity and the proportionality of the duplication of such penalties satisfied by national rules such as those described [in the request for a preliminary ruling]?

Request for a preliminary ruling from the Tribunale di Potenza (Italy) lodged on 31 October 2020 — OM v Ministero dell’Istruzione, dell’Università e della Ricerca — MIUR and Others (Case C-571/20) (2021/C 28/40) Language of the case: Italian

Referring court Tribunale di Potenza

Parties to the main proceedings Applicant: OM

Defendants: Ministero dell’Istruzione, dell’Università e della Ricerca — MIUR, Ministero dell’Economia e delle Finanze, Presidenza del Consiglio dei Ministri, Conservatorio di Musica ‘E.R. Duni’ di Matera

Questions referred 1. Is Article 45(4) TFEU compliant with or clearly contrary to the rules and principles in the Treaties of the European Union (Article 45(1), (2) and (3) TFEU) which provide for the free movement of persons within the Member States of the European Union and, in particular, Directive 2006/123/EC of 12 December 2006 (the so-called ‘Bolkestein Directive’) (1), implemented in Italy by Legislative Decree No 59 of 26 March 2010 (published in GURI No 94 of 23 April 2010)?