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Case C-574/15: Judgment of the Court (Grand Chamber) of 2 May 2018 (request for a preliminary ruling from the Tribunale di Varese — Italy) — Criminal proceedings against Mauro Scialdone (Reference for a preliminary ruling — Value added tax (VAT) — Protection of the European Union’s financial interests — Article 4(3) TEU — Article 325(1) TFEU — Directive 2006/112/EC — PFI Convention — Penalties — Principles of equivalence and effectiveness — Failure to pay, within the time limit prescribed by law, the VAT resulting from an annual tax return — National legislation imposing a custodial sentence only where the amount of unpaid VAT exceeds a certain criminalisation threshold — National legislation imposing a lower criminalisation threshold for a failure to pay withholding income tax)
ECLI:EU:UNKNOWN:62015CA0574
62015CA0574
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(Case C-574/15) (*1)
Language of the case: Italian
Referring court
Party in the main proceedings
Operative part of the judgment
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, read in conjunction with Article 4(3) TEU, and Article 325(1) TFEU must be interpreted as not precluding national legislation which provides that failure to pay, within the time limit prescribed by law, the value added tax (VAT) resulting from the annual tax return for a given financial year constitutes a criminal offence punishable by a custodial sentence only when the amount of unpaid VAT exceeds a criminalisation threshold of EUR 250000, whereas a criminalisation threshold of EUR 150000 is laid down for the offence of failing to pay withholding income tax.
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(*1) OJ C 48, 8.2.2016.