M.A.S. and M.B. (Financial provisions : Judgment) [2017] EUECJ C-42/17 (05 December 2017)

M.A.S. and M.B. (Financial provisions : Judgment) [2017] EUECJ C-42/17 (05 December 2017)

Article 325(1) and (2) TFEU requires national courts to disapply national limitation provisions in criminal proceedings for VAT fraud that prevent effective and deterrent penalties, unless such disapplication breaches the principle that offences and penalties must be defined by law due to lack of precision or retroactive application of stricter criminal liability.

Citation
[2017] EUECJ C-42/17
Parties
Defendant: M. A. S.; Defendant: M. B.
Jurisdiction
European Union
Judgment Date
05 December 2017
Procedural Posture
Criminal / Preliminary Ruling
Outcome
Preliminary ruling issued
Legal Topics
VAT Fraud, Limitation Periods, Principle of Legality, Effective and Deterrent Penalties, Financial Interests of the EU
European Union Law Criminal Law Constitutional Law VAT Fraud Limitation Periods Principle of Legality Effective and Deterrent Penalties Financial Interests of the EU

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Parties

M. A. S.

Defendant

M. B.

Defendant

Procedural Posture

Criminal / Preliminary Ruling

Legal Issues

  1. 1 Whether Article 325(1) and (2) TFEU requires national courts to disapply limitation periods in criminal law that prevent effective punishment of serious VAT fraud
  2. 2 Compatibility of disapplication with the principle that offences and penalties must be defined by law
  3. 3 Retroactive application of stricter criminal liability

Ratio Decidendi

Article 325(1) and (2) TFEU requires national courts to disapply national limitation provisions in criminal proceedings for VAT fraud that prevent effective and deterrent penalties, unless such disapplication breaches the principle that offences and penalties must be defined by law due to lack of precision or retroactive application of stricter criminal liability.

Court Disposition

Preliminary ruling issued

Orders

  • National courts must disapply limitation provisions in criminal law for VAT fraud unless such disapplication breaches the principle that offences and penalties must be defined by law due to lack of precision or retroactivity.