In an official statement on 10 April the Constitutional Court communicated its decision in the context of the “Taricco” affair.
The Constitutional Court, summarizing its judgment following the preliminary ruling by the Court of Justice, on 10 April 2018, declared that the questions of legitimacy raised by the lower court judges to be unfounded – concerning the conflict between the principle of legality included in art. 25 of the Constitution with the provision that enforces art. 325 TFEU at the national level, from which a requirement stems for national courts to, under certain circumstances, waive the national laws on the statute of limitations (the so-called Taricco rule). As stated in the public statement, the decision of the Court is based on the interpretation of this “rule” for which the Court of Justice has recently provided a judgement “Taricco-bis” made during its preliminary ruling, specifying in a restrictive sense its conditions and application.
In light of this interpretation – as specified in the same public statement – the full applicability of articles 160 u.c. and 161 c.p. to crimes relating to VAT has been finally established by the Constitutional Court.
To read the statement: https://www.cortecostituzionale.it/documenti/comunicatistampa/CC_CS_20180410195603.pdf