CELEX:62021CJ0203: Judgment of the Court (Fourth Chamber) of 10 November 2022.#Criminal proceedings against DELTA STROY 2003.#Request for a preliminary ruling from the Okrazhen sad – Burgas.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Framework Decision 2005/212/JHA – Applicability – Imposition of a financial penalty on a legal person for non-payment of tax debts – Concept of ‘confiscation’ – Articles 48, 49 and 52 of the Charter of Fundamental Rights of the European Union – Penalties of a criminal nature – Principles of the presumption of innocence and the legality and proportionality of criminal offences and penalties – Rights of the defence – Imposition of a criminal penalty on a legal person for an offence committed by the representative of that legal person – Parallel criminal proceedings against that representative that have not been concluded – Proportionality.#Case C-203/21.