The Italian criminal code must not deprive the Italian justice system of a reasonable period of time to complete procedures underway against value-added tax (VAT) fraud, Advocate General Yves Bot stressed in conclusions returned on Tuesday 18 July (case C-42/17), on the basis of European case-law.
In order to ensure the effectiveness of the fight against fraud harming the financial interests of the EU (article 325 TFEU), the Court of Justice of the EU in September 2015 judged that the...