Order of the Court (Seventh Chamber) of 22 June 2021.#SC Mitliv Exim SRL v Agenţia Naţională de Administrare Fiscală and Direcţia Generală de Administrare a Marilor Contribuabili.#Reference for a preliminary ruling – Article 53(2) and Article 99 of the Rules of Procedure of the Court of Justice – Value added tax (VAT) – Directive 2006/112/EC – Fundamental rights – Principle of ne bis in idem – Both criminal and administrative penalties – Not applicable – Ancillary tax liabilities – Interest on a sum paid by the taxpayer in the context of criminal proceedings.#Case C-81/20.