Financial Provisions : Judgment – 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
Citations:
ECLI:EU:C:2017:936, [2017] EUECJ C-42/17
Links:
Jurisdiction:
European
VAT
Updated: 02 April 2022; Ref: scu.601078