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

• Main Author: Sara Fattorini
• Format: Article
• Language: English
• Published: European Papers (www.europeanpapers.eu) 2018-12-01
• Series: European Papers
• Subjects: directive 2017/1371; european criminal law; harmonization of limitation periods; taricco; legal certainty; art. 325 tfeu
• Online Access: https://www.europeanpapers.eu/en/europeanforum/direttiva-20171371-e-armonizzazione-della-prescrizione-nei-reati-di-frode-fiscale

(Series Information) European Papers - A Journal on Law and Integration, 2018 3(3), 1471-1480 | European Forum Insight of 27 December 2018 | (Table of Contents) I. Introduzione. - II. Gli effetti della direttiva 2017/1371 secondo l'interpretazione del­la Corte di giustizia. - III. Il problema della prescrizione nei reati di frode fiscale: una questione difficilmente risolvibile sul piano interpretativo. | (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 as having procedural nature. In the view of the Author, this interpretation is at variance with the text of the Directive and inconsistent with its broad logic. Nonetheless, a more thoroughly consideration of the Directive could have permitted to avoid a dramatic conflict between the Court of Justice and the Italian Constitutional Court, which ultimately led the latter Court to set aside the ruling of the former in Taricco (judgment of 8 September 2015, case C-105/14, Taricco et al. [GC]).