Type: Judgment

Authority: European Authorities: Euopean Union' Court of Justice

Date: 12/05/2017

Subject: The Court affirmed that  in criminal proceedings for infringements relating to value added tax, to disapply national provisions on limitation, forming part of national substantive law, which prevent the application of effective and deterrent criminal penalties in a significant number of cases of serious fraud affecting the financial interests of the European Union, or which lay down shorter limitation periods for cases of serious fraud affecting those interests than for those affecting the financial interests of the Member State concerned, unless that disapplication entails a breach of the principle that offences and penalties must be defined by law because of the lack of precision of the applicable law or because of the retroactive application of legislation imposing conditions of criminal liability stricter than those in force at the time the infringement was committed

Parties: M.A.S. e .M.B.

Classification: Justice - Art. 49 Criminal Law

Text