CELEX: 62014CN0105
Language: en
Date: 2014-03-05 00:00:00
Title: Case C-105/14: Request for a preliminary ruling from the Tribunale di Cuneo (Italy) lodged on 5 March 2014  — Criminal proceedings against Ivo Taricco and Others

24.6.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 194/10
            
         Request for a preliminary ruling from the Tribunale di Cuneo (Italy) lodged on 5 March 2014 — Criminal proceedings against Ivo Taricco and Others
   (Case C-105/14)
   2014/C 194/12
   Language of the case: Italian
   
      Referring court
   
   Tribunale di Cuneo
   
      Criminal proceedings against
   
   Ivo Taricco,
   Ezio Filippi,
   Isabella Leonetti,
   Nicola Spagnolo,
   Davide Salvoni,
   Flavio Spaccavento,
   Goranco Anakiev
   
      Questions referred
   
   
               (a)
            
            
               In so far as it provides for the limitation period to be extended by only a quarter following interruption and, therefore, allows crimes to become time barred, resulting in impunity, even though criminal proceedings were brought in good time, has the amendment to the last subparagraph of Article 160 of the Italian Criminal Code made by Law No 251 of 2005 led to infringement of the provision protecting competition in Article 101 TFEU?
            
         
               (b)
            
            
               Has the Italian State, in amending by Law No 251 of 2005 the last subparagraph of Article 160 of the Italian Criminal Code, in so far as this provides for the limitation period to be extended by only a quarter following interruption, which means therefore that there are no penal consequences for crimes committed by unscrupulous economic operators, unlawfully introduced a form of aid prohibited by Article 107 TFEU?
            
         
               (c)
            
            
               Has the Italian State, in amending by Law No 251 of 2005 the last subparagraph of Article 160 of the Italian Criminal Code, in so far as this provides for the limitation period to be extended by only a quarter following interruption, thus conferring impunity on those who exploit the Community directive, unlawfully added a further exemption to those exhaustively listed by Article 158 of Council Directive 2006/112/EC of 28 November 2006? (1)
               
            
         
               (d)
            
            
               In so far as it provides for the limitation period to be extended by only a quarter following interruption and, therefore, fails to penalise conduct that deprives the State of the resources necessary in order to meet its obligations to the European Union also, has the amendment to the last subparagraph of Article 160 of the Italian Criminal Code made by Law No 251 of 2005 led to breach of the principle of sound public finances laid down by Article 119 TFEU?
            
         
      (1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).