Judgment of the Court (Grand Chamber) of 5 December 2017

Criminal proceedings against M.A.S. and M.B.

Request for a preliminary ruling from the Corte costituzionale

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

Case C-42/17


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex
Judgment (OJ)
26/01/2018 M.A.S. and M.B.
View pdf documents
Judgment
ECLI:EU:C:2017:936
05/12/2017 M.A.S. and M.B.
EUR-Lex text EUR-Lex bilingual text
Judgment (Summary)
ECLI:EU:C:2017:936
05/12/2017 M.A.S. and M.B.
Opinion
ECLI:EU:C:2017:564
18/07/2017 M.A.S. and M.B.
EUR-Lex text EUR-Lex bilingual text
Application (OJ)
02/06/2017 M.A.S. and M.B.
Order
ECLI:EU:C:2017:168
28/02/2017 M.A.S. and M.B.
Top of the page Legal analysis of the decision or of the case

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

1.
2 Institutional framework of the European Union
  2.06 Financial provisions
    2.06.02 Own resources of the European Union
2 Institutional framework of the European Union
  2.06 Financial provisions
    2.06.02 Own resources of the European Union
1 The legal order of the European Union
  1.04 Fundamental rights
    1.04.03 The fundamental rights
      1.04.03.49 Principles of legality and proportionality of criminal offences and penalties
1 The legal order of the European Union
  1.04 Fundamental rights
    1.04.03 The fundamental rights
      1.04.03.49 Principles of legality and proportionality of criminal offences and penalties
2 Institutional framework of the European Union
  2.06 Financial provisions
    2.06.02 Own resources of the European Union


Citations of case-law or legislation

References in grounds of judgment

  • TFEU, Article 325 -P1
  • TFEU, Article 325 -P2

Operative part

  • Interprets : TFEU, Article 325 -P1
  • Interprets : TFEU, Article 325 -P2

Opinion

Information not available


Dates

Date of the lodging of the application initiating proceedings

  • 26/01/2017

Date of the Opinion

  • 18/07/2017

Date of the hearing

Information not available

Date of delivery

05/12/2017


References

Publication in the Official Journal

Judgment: OJ C 52 from 12.02.2018, p.12

Application: OJ C 195 from 19.06.2017, p.10

Name of the parties

M.A.S. and M.B.

Notes on Academic Writings

  1. Reiß, Wolfram: Nationale Strafgesetze, Vorrang des Unionsrechts und der Grundsat und der Grundsatz nulla poena sine lege, Umsatzsteuer-Rundschau 2017 p.693-705 (DE)
  2. Reiß, Wolfram: Verurteilung des Mehrwertsteuerhinterziehers nach Ablauf der Strafverfolgungsfrist durch Nichtanwendung der gesetzlichen Verjährungsvorschrift - Grundsatz der Gesetzmäßigkeit der Strafe, Umsatzsteuer-Rundschau 2018 p.87-89 (DE)
  3. Pilz, Stefan: Innerstaatliche Verjährung bei Strafverfahren wegen Mehrwertsteuerstraftaten, Neue juristische Wochenschrift 2018 p.221 (DE)
  4. Meyer, Frank: Juristenzeitung 2018 p.304-308 (DE)
  5. Oelmaier, Alexander: Innerstaatliche Verjährungsvorschriften im Rahmen eines Strafverfahrens wegen Mehrwertsteuerstraftaten, Mehrwertsteuerrecht 2018 p.176-177 (DE)
  6. Burchardt, Dana: Kehrtwende in der Grundrechts- und Vorrangrechtsprechung des EuGH? - Anmerkung zum Urteil des EuGH vom 5.12.2017 in der Rechtssache M.A.S. und M.B. (C-42/17, "Taric co II"), Europarecht 2018 p.248-263 (DE)
  7. Lupo, Ernesto: La sentenza M.A.S. della Corte di giustizia e i suoi effetti : continua la saga Taricco, Quaderni costituzionali 2018 p.225-228 (IT)
  8. Sarmiento, Daniel: Adults in the (Deliberation) Room. A comment on M.A.S., Quaderni costituzionali 2018 p.228-231 (EN)
  9. Marcenò, Valeria: La sentenza M.A.S. : conseguenze di una sovranità incerta, Quaderni costituzionali 2018 p.231-234 (IT)
  10. Viganò, Francesco: Melloni overruled? Considerations on the ‘Taricco II’ judgment of the Court of Justice, New Journal of European Criminal Law 2018 Vol. 9 p.18–23 (EN)
  11. Sicurella, Rosaria: Effectiveness of EU law and protection of fundamental rights, New Journal of European Criminal Law 2018 Vol. 9 p.24–30 (EN)
  12. Pelletier, Marc: La CJUE et le principe non bis in idem: un pas en arrière, deux pas en avant, Revue de droit fiscal 2018 n°14 p. 2-4 (FR)
  13. Amalfitano, Chiara: La vicenda Taricco e il dialogo (?) tra giudici nazionali e Corte di giustizia, Il diritto dell'Unione Europea 2018 p.153-202 (IT)
  14. Montserrat Pappalettere, Eleonora: La sentenza “Taricco bis”: dalla contrapposizione degli ordinamenti al bilanciamento dei princìpi attraverso il dialogo, Il diritto dell'Unione Europea 2018 p.203-221 (IT)
  15. Lazzerini, Nicole: Il rapporto tra primato del diritto dell'Unione e tutela costituzionale dei diritti fondamentali nella sentenza Taricco-bis: buona la seconda?, Rivista di diritto internazionale 2018 p.234-242 (IT)
  16. Meuwese, A.C.M.: Italiaanse btw-fraude leidt tot dialoog over voorrang van het EU-recht, Ars aequi 2018 p.525-526 (NL)
  17. Barkhuysen, T. ; Van Emmerik, M.L.: AB 2018/145 - HvJ EU 5 december 2017, C-42/17, M.A.S., M.B. - Noot, Administratiefrechtelijke beslissingen ; Rechtspraak bestuursrecht 2018 nº 18 p.971-972 (NL)
  18. Klein, Marvin: Friedensgrüße aus Luxemburg : Neue Entwicklungen im europäischen Grundrechteverbund, Die öffentliche Verwaltung 2018 p.605-612 (DE)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Corte costituzionale - Italy

Subject-matter

  • Financial provisions

Procedure and result

  • Reference for a preliminary ruling
  • Reference for a preliminary ruling : case not proceeding to judgment

Formation of the Court

grande chambre (Cour)

Judge-Rapporteur

da Cruz Vilaça

Advocate General

Bot

Language(s) of the Case

  • Italian

Language(s) of the Opinion

  • French