Asunto C-105/14: Sentencia del Tribunal de Justicia (Gran Sala) de 8 de septiembre de 2015 (petición de decisión prejudicial planteada por el Tribunale di Cuneo — Italia) — procedimiento penal contra Ivo Taricco y otros [Procedimiento prejudicial — Procedimiento penal relativo a delitos en materia del impuesto sobre el valor añadido (IVA) — Artículo 325 TFUE — Normativa nacional que establece plazos de prescripción absolutos que pueden dar lugar a la impunidad de los delitos — Afectación potencial de los intereses financieros de la Unión Europea — Obligación que incumbe al juez nacional de dejar sin aplicación todas aquellas disposiciones de Derecho interno que puedan ser contrarias a las obligaciones que el Derecho de la Unión impone a los Estados miembros]
Section | información judicial |
Issuing Organization | Tribunal de Justicia |
3.11.2015 ES Diario Oficial de la Unión Europea C 363/11
Lengua de procedimiento: italiano
Tribunale di Cuneo
Ivo Taricco, Ezio Filippi, Isabella Leonetti, Nicola Spagnolo, Davide Salvoni, Flavio Spaccavento, Goranco Anakiev
1) Una normativa nacional en materia de prescripción de las infracciones penales como la establecida por el artículo 160, último párrafo, del Código Penal, en su versión modificada por la Ley no 251, de 5 de diciembre de 2005, en relación con el artículo 161 de dicho Código, que disponía, en el momento en que se produjeron los hechos del litigio principal, que la interrupción de la prescripción en el marco de un procedimiento penal relativo a fraudes graves en materia del impuesto sobre el valor añadido tenía como consecuencia ampliar el plazo de prescripción en tan solo una cuarta parte de su duración inicial, puede ser contraria a las obligaciones que el artículo 325 TFUE, apartados 1 y 2, impone a los Estados miembros, siempre que dicha normativa nacional impida imponer sanciones efectivas y disuasorias en un número considerable de casos de fraude grave que afecten a los intereses financieros de la Unión Europea, o establezca en el caso de fraudes que afecten a los intereses financieros del Estado miembro de que se trate plazos de prescripción más largos que en el caso...
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