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

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...

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European Forum

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Forum Européen

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Forum europeo

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Foro Europeo