Abstract
Following a request for a preliminary ruling from an Italian judge, the Court of Justice of the European Union issued a groundbreaking decision in the Taricco case (C-105/14). In this judgment, the Court states that domestic judges are entitled, or even obliged, to disapply national legislation on the prescription of crimes, when such legislation impairs an effective fight against frauds to the detriment of EU finances. This case note offers an overview of the most problematic aspects of this decision, as well as its implications at the EU level. Moreover, the effects of the Taricco judgment on the Italian system are briefly discussed, especially from the perspective of the possible violations of the principle of legality.
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