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. 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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