The Court of Justice has given a judgment in the case Taricco.

By preventing, in cases of serious VAT fraud, the imposition of effective and dissuasive penalties because the overall limitation period is too brief, Italian law is liable to affect the financial interests of the European Union. the Italian court must determine whether the Italian law at issue allows the effective and dissuasive penalisation of cases of serious fraud affecting the financial interests of the European Union. The Court notes that, if the national court concludes that Article 325 is infringed, it must then ensure that EU law is given full effect, if need be by disapplying the rules on limitation periods in question. 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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