Court of Justice of the European Union · Judgment
C-574/15Criminal proceedings against Mauro Scialdone
- Decided
- 2018-05-02
- ECLI
- ECLI:EU:C:2018:295
- CELEX
- 62015CJ0574
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Reference for a preliminary ruling — Value added tax (VAT) — Protection of the European Union’s financial interests — Article 4(3) TEU — Article 325(1) TFEU — Directive 2006/112/EC — PFI Convention — Penalties — Principles of equivalence and effectiveness — Failure to pay, within the time limit prescribed by law, the VAT resulting from an annual tax return — National legislation imposing a custodial sentence only where the amount of unpaid VAT exceeds a certain criminalisation threshold — National legislation imposing a lower criminalisation threshold for a failure to pay withholding income tax.
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.
Verifiable trust signals
- Six fixed blocks, one source per line
- No sentence written by a language model
- Engine version and read date on every answer
- No customer data, no documents, no advice
- Model card and audit published under the EU AI Act