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

Reports of Cases

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