Dum Romae (et Brucsellae) Consulitur…Some Considerations on the Taricco Judgment and Its Consequences at National and European Level

On September 8, 2015, the Grand Chamber of European Court of Justice adopted a pivotal decision on a preliminary ruling referred by an Italian Court concerning a criminal case of serious VAT fraud. The judgment opens a new path for the EU Criminal Justice system. Two are the main legal issues on which, hereinafter, scholars and practitioners will be called to reflect on. First of all, the Court did not only confirm that VAT is at the core of the financial interests of the Union. The second aspect worth to be considered in Taricco. It concerns the interpretation of the principle of legality, and the possibilities to apply EU provisions in spite of national ones when the financial interests of the Union need to be ensured.