EUR-Lex & EU Commission AI-Powered Semantic Search Engine
Modern Legal
  • Query in any language with multilingual search
  • Access EUR-Lex and EU Commission case law
  • See relevant paragraphs highlighted instantly
Start free trial

Similar Documents

Explore similar documents to your case.

We Found Similar Cases for You

Sign up for free to view them and see the most relevant paragraphs highlighted.

Case C-42/17: Judgment of the Court (Grand Chamber) of 5 December 2017 (request for a preliminary ruling from the Corte costituzionale — Italy) — Criminal proceedings against M.A.S., M.B. (Reference for a preliminary ruling — Article 325 TFEU — Judgment of 8 September 2015, Taricco and Others (C-105/14, EU:C:2015:555) — Criminal proceedings for infringements relating to value added tax (VAT) — National legislation laying down limitation periods liable to prevent the prosecution of infringements — Activities affecting the financial interests of the EU — Obligation to disapply any provisions of national law liable to have an adverse effect on the fulfilment of the Member States’ obligations under EU law — Principle that offences and penalties must be defined by law)

ECLI:EU:UNKNOWN:62017CA0042

62017CA0042

December 5, 2017
With Google you find a lot.
With us you find everything. Try it now!

I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!

Valentina R., lawyer

12.2.2018

Official Journal of the European Union

C 52/12

(Case C-42/17) (<a id="ntc1-C_2018052EN.01001201-E0001" href="#ntr1-C_2018052EN.01001201-E0001"> (<span class="super note-tag">1</span>)</a>)

((Reference for a preliminary ruling - Article 325 TFEU - Judgment of 8 September 2015, Taricco and Others (C-105/14, EU:C:2015:555) - Criminal proceedings for infringements relating to value added tax (VAT) - National legislation laying down limitation periods liable to prevent the prosecution of infringements - Activities affecting the financial interests of the EU - Obligation to disapply any provisions of national law liable to have an adverse effect on the fulfilment of the Member States’ obligations under EU law - Principle that offences and penalties must be defined by law))

(2018/C 052/16)

Language of the case: Italian

Referring court

Parties to the main proceedings

Intervener: Presidente del Consiglio dei Ministri

Operative part of the judgment

Article 325(1) and (2) TFEU must be interpreted as requiring the national court, in criminal proceedings for infringements relating to value added tax, to disapply national provisions on limitation, forming part of national substantive law, which prevent the application of effective and deterrent criminal penalties in a significant number of cases of serious fraud affecting the financial interests of the European Union, or which lay down shorter limitation periods for cases of serious fraud affecting those interests than for those affecting the financial interests of the Member State concerned, unless that disapplication entails a breach of the principle that offences and penalties must be defined by law because of the lack of precision of the applicable law or because of the retroactive application of legislation imposing conditions of criminal liability stricter than those in force at the time the infringement was committed.

(<span class="note">1</span>) <a href="./../../../../legal-content/EN/AUTO/?uri=OJ:C:2017:195:TOC">OJ C 195, 19.6.2017</a>.

EurLex Case Law

AI-Powered Case Law Search

Query in any language with multilingual search
Access EUR-Lex and EU Commission case law
See relevant paragraphs highlighted instantly

Get Instant Answers to Your Legal Questions

Cancel your subscription anytime, no questions asked.Start 14-Day Free Trial

At Modern Legal, we’re building the world’s best search engine for legal professionals. Access EU and global case law with AI-powered precision, saving you time and delivering relevant insights instantly.

Contact Us

Tivolska cesta 48, 1000 Ljubljana, Slovenia