FINANZE E TRIBUTI - IN GENERE - Procedimento penale riguardante reati in materia di imposta sul valore aggiunto - Prescrizione del reato - Sentenza della CGUE, Taricco ed altri del 8 settembre 2015 - Applicazione ai fatti commessi in epoca antecedente - Esclusione - Fattispecie.

Full text sentenza 2018 17401 - 557.2K (PDF document, opens in a new tab)
Title of press release/summary -
Press release No/summary -
Full text of press release sent 201817041 rv 272649 01 - 277.35K (PDF document, opens in a new tab)
ECLI Number -
ELI Number -
Original language of the decision italien
Date of the document 18/04/2018
Originating court Corte suprema di cassazione (IT)
Subject matter
  • Charter of Fundamental Rights
EUROVOC topic
  • barring of penalties by limitation
  • VAT rate
  • fraud against the EU
Provision of national law -
Provision of EU law cited -
Provision of international law -
Description

FINANCE AND TAXES - IN GENERAL - Criminal proceedings for offenses relating to value added tax (VAT)– Statute of limitation - Judgment of 8 September 2015 of the Court of Justice of the European Union, Taricco and Others - Application to act committed previously – Exclusion – Case at issue.