The Limitation Period of Crimes: Same Old Italian Story, New Intriguing European Answers: Case Note on C-105/14, Taricco
| Author | Fabio Giuffrida |
| DOI | 10.1177/203228441600700107 |
| Published date | 01 March 2016 |
| Date | 01 March 2016 |
| Subject Matter | Case Notes |
100 Intersentia
CASE NOTES
THE LIMITATION PERIOD OF CRIMES:
SAME OLD ITALIAN STORY,NEW
INTRIGUING EUROPEAN ANSWERS
Case note on C-105/14, Taric co
F G*
ABSTRACT
Following a request for a preliminary r uling from an Italian judge, the Court of Justice
of the European Union issued a groundbreaking deci sion in the Tari cc o case (C-105/14).
In this judgment, the Court states th at domestic judges are entitled, or even obliged, to
disapply national legislation on the prescr iption of crimes, when such legislation impairs
an e ective ght against fraud s to the detriment of EU nances. is case no te o ers an
overview of the most problematic aspects of this decision, a s well as its implications at
the EU level. Moreover, the e ects of the Tari cco judgment on the Italian system are
brie y discussed, es pecially from the perspective of the possible v iolations of the principle
of legality.
Keywords: Art icle325 TFEU; disapplication; limit ation period; principle of legality;
Tar icco case
1. IN TRODUCT ION
All you need is… (more) time. is was the answer given by t he Court of Justice of the
European Union (CJEU) to the referring Ital ian judge in the recent Tar ic co case.1 In
this groundbreak ing decision, the Court states t hat domestic judges shall disapply the
national legislation on the prescription of cri mes when such legislation impairs an
e ective ght against frauds to the detr iment of EU nances (eurofrauds). In the v iew
* Ph.D. student at the Queen M ary University of London. I am gr ateful to Prof. Mitsilegas a nd Dr.
Hufnagel for thei r support and comments. All webpage s have been last accessed on 2D ecember
2015.
1 Case C-105/14, Taricco and Others.
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