Judgment of the Court (Grand Chamber) of 2 May 2018
Criminal proceedings against Mauro Scialdone
Request for a preliminary ruling from the Tribunale di Varese
Reference for a preliminary ruling — Value added tax (VAT) — Protection of the European Union’s financial interests — Article 4(3) TEU — Article 325(1) TFEU — Directive 2006/112/EC — PFI Convention — Penalties — Principles of equivalence and effectiveness — Failure to pay, within the time limit prescribed by law, the VAT resulting from an annual tax return — National legislation imposing a custodial sentence only where the amount of unpaid VAT exceeds a certain criminalisation threshold — National legislation imposing a lower criminalisation threshold for a failure to pay withholding income tax
Case C-574/15
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Links to the texts
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EUR-Lex |
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Opinion
ECLI:EU:C:2017:553 |
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Judgment
ECLI:EU:C:2018:295 |
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