On 31 May 2018 the sentence of the Italian Constitutional Court on the Taricco affair was filed. It concerns the obligation for the national court, in application of Article 325 TFEU – as interpreted by the Court of Justice of the European Union – to disapply the legislation on prescription “when the systematic impunity of serious VAT fraud arises”.

According to the Constitutional Court, the so-called “Rule Taricco” is inapplicable because it is in contrast with the principle of determination in criminal matters, consecrated by article 25, second paragraph, of the Constitution. The prescription (which affects the punishment of the person reconnecting to the course of time the effect of prevent the application of the sentence), falls within the constitutional scope of the principle of substantial criminal law.

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