Press Release: Judgment in Case C-105/14. Ivo Taricco and Others

Author (Corporate)
Series Title
Series Details No.95, 2015 (08.09.15)
Publication Date 08/09/2015
Content Type

By preventing, in cases of serious fraud in relation to VAT, the imposition of effective and dissuasive penalties because the overall limitation period is too brief, Italian law is liable to affect the financial interests of the European Union.

In such a case, the Italian court must if need be disapply the overall limitation system in question.

Source Link Link to Main Source http://curia.europa.eu/jcms/upload/docs/application/pdf/2015-09/cp150095en.pdf
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