{"id":469512,"date":"2026-10-28T11:42:45","date_gmt":"2026-10-28T10:42:45","guid":{"rendered":"https:\/\/www.eunews.it\/2026\/10\/28\/frodi-iva-la-prescrizione-di-15-anni-compatibile-con-il-diritto-ue\/"},"modified":"2026-10-28T15:48:35","modified_gmt":"2026-10-28T14:48:35","slug":"vat-fraud-15-year-statute-of-limitations-compatible-with-eu-law","status":"publish","type":"post","link":"https:\/\/www.eunews.it\/en\/2026\/10\/28\/vat-fraud-15-year-statute-of-limitations-compatible-with-eu-law\/","title":{"rendered":"VAT fraud: 15-year statute of limitations compatible with EU law"},"content":{"rendered":"

Brussels \u2013 The provision for an absolute 15-year statute of limitations for serious VAT fraud is compatible with European Union law, provided that it does not give rise to a systemic risk of impunity. This clarification comes from the Court of Justice of the European Union in its judgment of 15 October 2026, Case C-321\/25<\/a>.<\/p>\n

 “The duration is, in principle, considered reasonable even for proceedings spanning three levels of jurisdiction,” said Alfredo Accolla<\/b><\/strong>, a board member of the Pension Fund for Accountants and Chartered Accountants. “Delays or changes to the panel of judges in a single trial are not, in themselves, sufficient to demonstrate a systemic risk of impunity,\u201d he observed.<\/p>\n

 “The Court of Justice of the European Union has also clarified that Member States may set higher maximum prison sentences for participation in a criminal organisation than those provided for the offences that the organisation aims to commit, in accordance with the principle of proportionality,” he concluded. <\/p>\n

In any event, sanctions must comply with the principle of proportionality and ensure the effective protection of the European Union\u2019s financial interests. <\/b><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Brussels \u2013 The provision for an absolute 15-year statute of limitations for serious VAT fraud is compatible with European Union law, provided that it does not give rise to a systemic risk of impunity. This clarification comes from the Court of Justice of the European Union in its judgment of 15 October 2026, Case C-321\/25.  “The […]<\/p>\n","protected":false},"author":7923,"featured_media":469459,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jnews-multi-image_gallery":[],"jnews_single_post":{"format":"standard","override":[{"template":"1","parallax":"1","fullscreen":"1","layout":"right-sidebar","sidebar":"default-sidebar","second_sidebar":"default-sidebar","sticky_sidebar":"1","share_position":"top","share_float_style":"share-monocrhome","show_featured":"1","show_post_meta":"1","show_post_author":"1","show_post_author_image":"1","show_post_date":"1","post_date_format":"default","post_date_format_custom":"Y\/m\/d","show_post_category":"1","show_post_reading_time":"0","post_reading_time_wpm":"300","post_calculate_word_method":"str_word_count","show_zoom_button":"0","zoom_button_out_step":"2","zoom_button_in_step":"3","show_post_tag":"1","show_prev_next_post":"1","show_popup_post":"1","show_comment_section":"1","number_popup_post":"1","show_author_box":"0","show_post_related":"1","show_inline_post_related":"0"}],"image_override":[{"single_post_thumbnail_size":"crop-500","single_post_gallery_size":"crop-500"}],"trending_post_position":"meta","trending_post_label":"Trending","sponsored_post_label":"Sponsored by","disable_ad":"0","subtitle":""},"jnews_primary_category":[],"jnews_override_counter":{"view_counter_number":"0","share_counter_number":"0","like_counter_number":"0","dislike_counter_number":"0"},"footnotes":""},"categories":[25774,29788],"tags":[36403,30199,36404,30833],"class_list":["post-469512","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-in-brief","category-diritti-en","tag-corte-giustizia","tag-diritto-ue-en","tag-prescrizione","tag-frodi-iva-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.eunews.it\/en\/wp-json\/wp\/v2\/posts\/469512","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.eunews.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.eunews.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.eunews.it\/en\/wp-json\/wp\/v2\/users\/7923"}],"replies":[{"embeddable":true,"href":"https:\/\/www.eunews.it\/en\/wp-json\/wp\/v2\/comments?post=469512"}],"version-history":[{"count":1,"href":"https:\/\/www.eunews.it\/en\/wp-json\/wp\/v2\/posts\/469512\/revisions"}],"predecessor-version":[{"id":469513,"href":"https:\/\/www.eunews.it\/en\/wp-json\/wp\/v2\/posts\/469512\/revisions\/469513"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.eunews.it\/en\/wp-json\/wp\/v2\/media\/469459"}],"wp:attachment":[{"href":"https:\/\/www.eunews.it\/en\/wp-json\/wp\/v2\/media?parent=469512"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.eunews.it\/en\/wp-json\/wp\/v2\/categories?post=469512"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.eunews.it\/en\/wp-json\/wp\/v2\/tags?post=469512"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}