La direttiva 2017/1371 e l’armonizzazione della prescrizione nei reati di frode fiscale: una possibile soluzione al conflitto tra Corti sorto dalla vicenda Taricco

Insight
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Sara Fattorini

Abstract: This Insight focuses on a – apparently overlooked – passage of the decision M.A.S and M.B. (judgment of 5 December 2017, case C-42/17 [GC], or Taricco II), referring to the Directive 2017/1371. The Court of Justice seemingly assumes that the Directive imposes to the Member States to consider criminal limitations...

European Papers, 27.12.2018 | Posted in
The Constitutional Dimension of the European Union, Competences, The impact of EU law over national law, EU Policies and the Area of Freedom, Security and Justice, Police and judicial cooperation in criminal matters, The European Integration Through Human Rights, Protection of human rights in Europe

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