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.
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
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)



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