Court of Justice of the European Union · Judgment
C-42/17Criminal proceedings against M.A.S. and M.B
- Decided
- 2017-12-05
- ECLI
- ECLI:EU:C:2017:936
- CELEX
- 62017CJ0042
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Reference for a preliminary ruling — Article 325 TFEU — Judgment of 8 September 2015, Taricco and Others (C‑105/14, EU:C:2015:555) — Criminal proceedings for infringements relating to value added tax (VAT) — National legislation laying down limitation periods liable to prevent the prosecution of infringements — Activities affecting the financial interests of the EU — Obligation to disapply any provisions of national law liable to have an adverse effect on the fulfilment of the Member States’ obligations under EU law — Principle that offences and penalties must be defined by law.
Interprets
Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.
The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.
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