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2018-05 Reports of Cases before the Court of Justice and the Court of First Instance 1 (2018)

handle is hein.intyb/rcbjcofi0403 and id is 1 raw text is: ZCVRLA Reports of Cases OPINION OF ADVOCATE GENERAL BOBEK delivered on 13 July 2017' Case C-574/15 Mauro Scialdone (Request for a preliminary ruling from the Tribunale di Varese (District Court, Varese, Italy)) (Reference for a preliminary ruling - Value added tax (VAT) - Directive 2006/112 - Article 4(3) TEU - Principle of sincere cooperation - Article 325 TFEU - Protection of the financial interests of the Union - Convention on the protection of the European Communities' financial interests (PIF Convention) - National law providing for criminal penalties relating to failure to pay withholding tax and VAT by the legal deadline - Higher financial threshold applicable to VAT related offences - National law providing for the extinction of criminal liability if VAT is paid - Member States' obligation to establish effective, proportionate and dissuasive penalties - Charter of Fundamental Rights of the European Union - Article 49(1) of the Charter - Principle of legality - Retroactive application of the more lenient penalty - Legal certainty) Table of contents I. Introduction .................................................................... II. Legal framework ................................................................. A. EU law ...................................................................... 1. The Charter .... ........................................................... 2. Article 325 TFEU... ........................................................ 3. The PIF Convention ......................................................... 4. The VAT Directive .......................................................... 5. Regulation No 2988/95 ....................................................... B. Italian law .................................................................... III. Facts, procedure and questions referred ............................................... 3 3 3 3 4 4 4 5 5 6 1 Original language: English. ECLI:EU:C:2017:5531 1

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