Reports of Cases

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

Subject-matter

Information not available

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• Charter of Fundamental Rights of the EU (2007), Article 49 : paragraphs 19, 52
• Charter of Fundamental Rights of the EU (2007), Article 52 -P3 : paragraph 54
• TFEU - Protocol No 3 -A23BIS : paragraph 21
• TFEU, Article 4 -P2 : paragraph 43
• TFEU, Article 101 : paragraph 25
• TFEU, Article 107 : paragraph 25
• TFEU, Article 119 : paragraph 25
• TFEU, Article 267 : paragraphs 22, 23
• TFEU, Article 325 : paragraphs 41, 49, 52
• TFEU, Article 325 -P1 : paragraphs 1, 3, 9, 20, 26, 28 - 30, 35, 36, 38 - 40, 62
• TFEU, Article 325 -P2 : paragraphs 1, 3, 9, 11, 20, 26, 28 - 30, 37 - 40, 62
• Directive 2006/112 -A158 : paragraph 25
• Charter of Fundamental Rights of the EU (2007) - Explanations : paragraph 54
• Court of Justice - Rules of Procedure (2012) -A105P1 : paragraph 21
• Decision 2014/335 : paragraph 31
• Directive 2017/1371 : paragraph 44
• Court of Justice - Judgment C -331/88 -N42 : paragraph 53
• Court of Justice - Judgment C -60/02 -N63 : paragraph 53
• Court of Justice - Judgment C -303/05 -N49 : paragraph 53
• Court of Justice - Judgment C -500/10 -N23 : paragraph 52
• Court of Justice - Judgment C -617/10 -N26 : paragraph 31
• Court of Justice - Judgment C -617/10 -N29 : paragraph 47
• Court of Justice - Judgment C -617/10 -N34 : paragraph 33
• Court of Justice - Judgment C -213/13 -N58 : paragraph 61
• Court of Justice - Judgment C -213/13 -N59 : paragraph 61
• Court of Justice - Opinion 2/13 -N176 : paragraph 22
• Court of Justice - Judgment C -105/14 : paragraph 1
• Court of Justice - Judgment C -546/14 -N21 : paragraph 32
• Court of Justice - Judgment C -554/14 -N62 : paragraph 57
• Court of Justice - Judgment C -554/14 -N63 : paragraph 57
• Court of Justice - Judgment C -554/14 -N64 : paragraph 57
• Court of Justice - Judgment C -614/14 -N16 : paragraph 23
• Court of Justice - Judgment C -72/15 -N162 : paragraph 56
• Court of Justice - Judgment C -39/16 -N38 : paragraph 24
• Court of Justice - Order C -42/17 : paragraph 21

Operative part

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

Opinion

• EU Treaty (Maastricht), Article K.3 : point 94
  
• Treaty of Lisbon 2007 : points 10, 37, 51
  
• Charter of Fundamental Rights of the EU (2007), preamble : points 149, 174
  
• Charter of Fundamental Rights of the EU (2007), Article 47 : point 100
  
• Charter of Fundamental Rights of the EU (2007), Article 47 -L2 : points 20, 165
  
• Charter of Fundamental Rights of the EU (2007), Article 49 : points 6, 13, 44, 120, 124, 126, 141, 145, 162, 163, 188
  
• Charter of Fundamental Rights of the EU (2007), Article 49 -P1 : points 21, 125
  
• Charter of Fundamental Rights of the EU (2007), Article 49 -P2 : point 125
  
• Charter of Fundamental Rights of the EU (2007), Article 51 -P1 : point 124
  
• Charter of Fundamental Rights of the EU (2007), Article 52 -P3 : points 22, 125, 148
  
• Charter of Fundamental Rights of the EU (2007), Article 52 -P4 : point 148
  
• Charter of Fundamental Rights of the EU (2007), Article 53 : points 8, 16, 23, 44, 120, 144, 145, 152, 155, 158, 168, 188
  
• TFEU, Article 101 : point 31
  
• TFEU, Article 107 : point 31
  
• TFEU, Article 119 : point 31
  
• TFEU, Article 325 : points 9, 10, 12, 19, 41, 83, 118, 142, 162
  
• TFEU, Article 325 -P1 : points 3, 33, 35, 37, 51, 108, 188
  
• TFEU, Article 325 -P2 : points 3, 33, 35, 37, 51, 108, 188
  
• TEU, Article 4 -P2 : points 8, 17, 18, 49, 121, 169, 173, 175, 179, 187, 188
  
• TEU, Article 4 -P3 : point 18
  
• Justice and Home Affairs (JHA) - 31995F1127(03) : points 94, 107
  
• Directive 2006/112 -A158 : point 31
  
• Justice and Home Affairs (JHA) - 32009F0299 : point 45
  
• Recommendation - 32013H0730(11) -C12 : point 57
  
• Commission - COM Document (Other than Draft Legislation) - 52001DC0715 : point 107
  
• Commission - COM Document (Other than Draft Legislation) - 52011DC0293 : point 107
  
• Commission - SEC Document - 52011SC0621 : point 107
  
• Commission - COM Document (Other than Draft Legislation) - 52012DC0408 : point 107
  
• Commission - COM Document (Draft Legislation) - 52012PC0363 : points 95, 103, 163
  
• Commission - COM Document (Draft Legislation) - 52012PC0363 -A12 : point 94
  
• Commission - COM Document (Draft Legislation) - 52012PC0363 -C14 : point 117
  
• Commission - COM Document (Draft Legislation) - 52012PC0363 -C15 : point 107
  
• Commission - COM Document (Other than Draft Legislation) - 52013DC0532 : point 107
  
• Commission - COM Document (Other than Draft Legislation) - 52013DC0851 -PT2.3 : point 107
  
• Commission - COM Document (Draft Legislation) - 52013PC0534 : points 104, 107
  
• Commission - COM Document (Other than Draft Legislation) - 52014DC0038 -N12 : point 56
  
• European Parliament - Own-Initiative Resolution - 52017IP0206 : point 86
  
• Commission - COM Document (Draft Legislation) - 52017PC0246 -PT3 : point 107
  
• Court of Justice - Judgment C -11/70 -N3 : point 177
  
• Court of Justice - Judgment C -11/70 -N4 : point 149
  
• Court of Justice - Judgment C -617/10 : point 2
  
• Court of Justice - Opinion C -399/11 : point 159
  
• Court of Justice - Judgment C -399/11 : points 16, 45, 155
  
• Court of Justice - Judgment C -399/11 -N59 : point 157
  
• Court of Justice - Judgment C -399/11 -N60 : point 158
  
• Court of Justice - Judgment C -62/14 : points 10, 185
  
• Court of Justice - Judgment C -105/14 : points 1, 7 - 10, 14, 16, 36, 37, 41, 44, 46 - 49, 51, 52, 54, 59, 62, 65, 67 - 69, 71, 80, 108, 113, 118, 133, 142, 144, 145, 168, 170, 178, 186 - 188
  
• Court of Justice - Judgment C -105/14 -N54 : point 126
  
• Court of Justice - Judgment C -105/14 -N55 : point 126
  
• Court of Justice - Judgment C -105/14 -N56 : point 126
  
• Court of Justice - Judgment C -105/14 -N58 : points 110, 111
  

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. Erbežnik, Anže: Delni kopernikanski obrat Sodišča EU glede razmerja med nacionalnim ustavnim redom in pravom EU, Pravna praksa 2017 nº 49-50 p.38-39 (SL)
3. Hojnik, Janja: Davčna goljufija kot kaznivo dejanje zoper človekove pravice, Davčno-finančna praksa : davki, finance, zavarovalnistvo 2017 n° 12 p.23-26 (SL)
4. 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)
5. Pilz, Stefan: Innerstaatliche Verjährung bei Strafverfahren wegen Mehrwertsteuerstraftaten, Neue juristische Wochenschrift 2018 p.221 (DE)
6. Meyer, Frank: Juristenzeitung 2018 p.304-308 (DE)
7. Oelmaier, Alexander: Innerstaatliche Verjährungsvorschriften im Rahmen eines Strafverfahrens wegen Mehrwertsteuerstraftaten, Mehrwertsteuerrecht 2018 p.176-177 (DE)
8. 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)
9. 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)
10. Sarmiento, Daniel: Adults in the (Deliberation) Room. A comment on M.A.S., Quaderni costituzionali 2018 p.228-231 (EN)
11. Marcenò, Valeria: La sentenza M.A.S. : conseguenze di una sovranità incerta, Quaderni costituzionali 2018 p.231-234 (IT)
12. 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)
13. Sicurella, Rosaria: Effectiveness of EU law and protection of fundamental rights, New Journal of European Criminal Law 2018 Vol. 9 p.24–30 (EN)
14. 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)
15. 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)
16. 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)
17. 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)
18. Meuwese, A.C.M.: Italiaanse btw-fraude leidt tot dialoog over voorrang van het EU-recht, Ars aequi 2018 p.525-526 (NL)
19. 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)
20. Klein, Marvin: Friedensgrüße aus Luxemburg : Neue Entwicklungen im europäischen Grundrechteverbund, Die öffentliche Verwaltung 2018 p.605-612 (DE)
21. Barbieri, Ezio Maria: La Grande Sezione della Corte di giustizia riesamina i problemi posti dal caso Taricco, Rivista italiana di diritto pubblico comunitario 2018 p.256-266 (IT)
22. Velkaverh, Aleš: Načelo zakonitosti v kazenskem pravu in primarnost prava EU: resničen ali navidezen konflikt?, Odvetnik : revija odvetniške zbornice Slovenije 2018 n° 1 p.45-46 (SL)
23. Glerum, V.H.: Het Hof preciseert Taricco in het licht van de Italiaanse bezwaren tegen dat arrest: Italië mag het legaliteitsbeginsel (nu nog) toepassen op de verjaring van ernstige btw-fraude, S.E.W. : Tijdschrift voor Europees en economisch recht 2018 p.336-340 (NL)
24. Szaboova, Gabriela: Supremacy and National Identity after the Taricco II Judgement - Does the Identity Clause have the Potential to Reverse the Established Case Law on Supremacy of EU Law?, Europarättslig tidskrift 2018 nº 3 p.455-465 (EN)
25. Dubout, Edouard: La primauté du droit de l'Union et le passage au pluralisme constitutionnel, Revue trimestrielle de droit européen 2018 N°3 p.563-586 (FR)
26. Luciani, Massimo: La dura realtà e il “caso Taricco”, Diritto penale e processo : mensile di giurisprudenza, legislazione e dottrina 2018 p.1284-1288 (IT)
27. Pulitanò, Domenico: La chiusura della saga Taricco e i problemi della legalità penalistica, Diritto penale e processo : mensile di giurisprudenza, legislazione e dottrina 2018 p.1289-1294 (IT)
28. Rauchegger, Clara: National constitutional rights and the primacy of EU law: M.A.S., Common Market Law Review 2018 Vol.55 nº 5 p.1521-1547 (EN)
29. Matějec, Martin: Přednost unijního práva a doktrína controlimiti ve světle rozsudku Taricco, Jurisprudence : specialista na komentování judikatury 2018 nº 3 p.19-25 (CS)
30. Faggiani, Valentina: El diálogo jurisdiccional tras la sentencia del TJUE M.A.S. y M.B.: entre estándar europeo de protección y tendencias centrípetas, Revista de Derecho Comunitario Europeo 2018 nº 60 p.639-676 (ES)
31. Bonelli, Matteo: The Taricco saga and the consolidation of judicial dialogue in the European Union, Maastricht Journal of European and Comparative Law 2018 Vol.25, N°3 p.357-373 (EN)
32. Mazilu-Babel, Mihaela: „My Baby Shot Me Down'': CJUE. Hotărârea C-42/17 M.A.S şi M.B. Neretroactivitatea interpretării stabilite în Hotărârea Taricco. Principiul legalităţii infracţiunilor şi pedepselor. Reacţia finală a Curţii Constituţionale a Italiei, Pandectele Romane: repertoriu trimestrial de jurisprudenta, doctrina si legislatie 2018 Vol. 4 p.107-118 (RO)
33. Piccirilli, Giovanni: The "Taricco Saga" : the Italian Constitutional Court continues its European journey, European Constitutional Law Review 2018 Vol.14, Issue 4 p.814-833 (EN)
34. Pomahač, Richard: Soudní dvůr EU : Zásada zákonnosti trestných činů a trestů, Právní rozhledy : časopis pro všechna právní odvětví 2018 p.112-114 (CS)
35. Arvanitis, Dominikos: Dikastīrioy Eyrōpaikīs Enōsīs, Nomiko Vima 2018 p.1149-1152 (EL)
36. Di Francesco Maesa, Costanza: Effectiveness and Primacy of EU Law v. Higher National Protection of Fundamental Rights and National Identity, Eucrim : The European Criminal Law Associations' Forum 2018 Issue 01 p.50-55 (EN)
37. Tinière, Romain: III. Droits fondamentaux - Cour de justice, gde ch., 5 décembre 2017, M.A.S. et M.B., aff. C-42/17, ECLI:EU:C:2017:936, Jurisprudence de la CJUE 2017. Décisions et commentaires (Ed. Bruylant - Bruxelles) 2018, p. 131-135 (FR)
38. Labayle, Henri: XIV. Espace de liberté, de sécurité et de justice - Cour de justice, gde ch., 5 décembre 2017, Procédure pénale c/ M.A.S et M.B, aff. C-42/17, ECLI:EU:C:2017:936, Jurisprudence de la CJUE 2017. Décisions et commentaires (Ed. Bruylant - Bruxelles) 2018, p. 626-630 (FR)
39. Simon, Denys: Primauté - Droits fondamentaux constitutionnellement garantis, Europe 2018, Février nº 2, Comm. 48 (FR)
40. Mazilu-Babel, Mihaela: M.A.S. şi M.B. : C-42/17, Pandectele Romane: repertoriu trimestrial de jurisprudenta, doctrina si legislatie 2018 Vol. 4 p. 107-118 (RO)
41. Facchinetti, Anna: The Protection of Human Rights in the European Union by means of Judicial Dialogue. A Comment on the ECJ’s Preliminary Ruling in the Taricco II Case, Revista General de Derecho Europeo 2018, nº 45, p. 252-275 (EN)
42. Lochmann, Moritz: Taricco I — ein Ultra-vires-Akt? Zur Rechtsfortbildung durch den EuGH, Europarecht 2019 p.61-85 (DE)
43. Doktór-Bindas, Kamila: Odesłanie prejudycjalne włoskiego Sądu Konstytucyjnego w sprawie przeciwko M.A.S. i M.B. (tzw. Taricco bis). Glosa do wyroku Trybunału Sprawiedliwości z 5.12.2017 r., C-42/17*, Państwo i Prawo 2019 Vol. 7 p.147-156 (PL)
44. Rubino, Vito: La tutela interordinamentale dei diritti fondamentali dopo la sentenza n. 115/2018 della Corte costituzionale italiana: quali ricadute nello spazio economico e giuridico europeo?, Diritto comunitario e degli scambi internazionali 2019 p. 123-140 (IT)
45. Amatucci, Fabrizio: I principi riconosciuti dalla sentenza Taricco II e l'effettività del sistema sanzionatorio tributario complessivo, Rivista di diritto tributario internazionale 2019 nº 1 p. 39-56 (IT)
46. Pellegrini, Daniele: I controlimiti al primato del diritto dell’Unione europea nel dialogo tra le Corti, Firenze University Press 2021, p. 82-97 (IT)
47. Tizzano, Antonio: Les relations entre juridictions en Europe, Building the European Union: The Jurist’s View of the Union’s Evolution Hart Publishing, 2021, p. 223-236 (FR)
48. Marciano, Alessandro: The Dialogue between Courts in the so-called Taricco Saga, Building the European Union: The Jurist’s View of the Union’s Evolution Hart Publishing, 2021, p. 237-244 (EN)
49. Blanquet, Marc: 57. Droits fondamentaux - Pluralisme juridique - Double préjudicialité. CJUE, gr. ch., 8 sept. 2015, n° C-105/14, Procédure pénale contre lvo Taricco e.a et CJUE, gr. ch., 5 déc. 2017, n° C-42/17, Procédure pénale contre M.A.S. et M.B., Les grands arrêts de la Cour de justice de l'Union européenne. Droit constitutionnel et institutionnel de l'Union européenne (Dalloz, 2e édition) 2023, p. 933-942 (FR)

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Corte costituzionale - Italy

Subject-matter

• Financial provisions
  

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

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