Case C-203/21: Judgment of the Court (Fourth Chamber) of 10 November 2022 (request for a preliminary ruling from the Okrazhen sad — Burgas — Bulgaria) — Criminal proceedings against DELTA STROY 2003 (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)