Review article
Taricco II and Weighing the Interests at Stake: the Constitutional Principle of Legality in Criminal Law and the Effectiveness of EU Law
Gordana Materljan
; Europska komisija, Luxembourg
Igor Materljan
; Europska komisija, Luxembourg
Abstract
With its Taricco II judgment, the Court of Justice of the European Union (CJEU) reopened
discussion on the fundamental characteristics of European Union law, namely supremacy, the
unity and effectiveness of that law, and its impact on the protection of fundamental rights
afforded by the constitutional courts of Member States. In weighing the interests at stake, i.e.
the effectiveness of Union law against a higher level of protection of fundamental rights at the
national level, the CJEU gives priority to the effectiveness principle. The CJEU has thus developed
its own standards of protection of fundamental rights, which must be applied uniformly
in all Member States. Such practices provoke resistance and disagreement among scholars.
This article analyses the aspects of EU law that have not been fully clarified by that judgment.
Keywords
offences relating to value added tax; limitation periods; principle that offences and penalties must be defined by law; activities affecting the financial interests of the EU; direct effect of EU law; obligation to disapply provisions of national law; judgment Taricco I; judgment Taricco II
Hrčak ID:
232776
URI
Publication date:
2.12.2019.
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