H&I 2017/462
M.A.S. and M.B. Taricco follow-up. Obligation to protect the financial interests of the EU must be reconciled with observance of the principle of legality. Court of Justice
CJ 05-12-2017, C-42/17 (Uitspraak), m.nt. Edwin Thomas
- Instantie
Court of Justice of the European Union
- Datum
5 december 2017
- Zaaknummer
C-42/17
- Noot
Edwin Thomas
- JCDI
JCDI:ADS690164:1
- Vakgebied(en)
Europees belastingrecht / Mensenrechten
Omzetbelasting / Algemeen
Europees belastingrecht / Belastingen EU
Bijzonder strafrecht / Fiscaal strafrecht
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 05‑12‑2017
Essentie
Judgment of the Court of Justice in the case M.A.S. and M.B. The obligation to protect the financial interests of the EU must be reconciled with observance of the principle that offences and penalties must be defined by law. The Italian courts, in criminal proceedings concerning serious VAT fraud, are not therefore obliged to disapply the national limitation rules (on the basis of the Taricco judgment) if that conflicts with that principle.
Samenvatting
In this case, the Corte costituzionale, the highest Court of Italy, referred preliminary questions to the Court of Justice of the European Union (hereafter: CJ). Those questions arose ... Verder lezen? Log in om dit document te bekijken.