Recital 149

(149) Member States should be able to lay down rules providing for criminal sanctions for infringements of this Regulation, including for infringements of national provisions adopted pursuant to and within this Regulation. Criminal sanctions may also include the deprivation of profits resulting from infringements of this Regulation. However, the imposition of criminal sanctions for infringements of such national provisions and the imposition of administrative sanctions should not lead to infringements of the principle of ne bis in idem, as interpreted by the Court of Justice.

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Recital 149 of the preamble to the GDPR | ODO 24