6533b831fe1ef96bd129971a

RESEARCH PRODUCT

El Tribunal de Justicia de la Unión Europea como garante de derechos constitucionales en los Estados: la doctrina Taricco

Enrique De Miguel Canuto

subject

Sociology and Political ScienceConstitutionmedia_common.quotation_subjectJurisprudenceFundamental rightsPrinciple of legalityEconomic JusticeState (polity)Preliminary rulingLawPolitical sciencemedia_common.cataloged_instanceEuropean unionLawmedia_common

description

In which scenario can the Court of Justice of the European Union appear as guarantor of the fundamental rights contained in the Constitution of a State of the Union? The analysis of the CJEU in the M.A.S. and M.B., in a preliminary ruling raised by the Italian Corte costituzionale, following the previous Taricco case, gives the CJEU the opportunity to draw this scenario, in a matter related to the criminal prescription in relation to value-added tax.Summary:I. Consecutive processes. II. Ivo Taricco case: principle of primacy. 1. Conformity with Union Law 2. Consequences of the incompatibility with the Law of the Union 3. Fundamental rights. III. M.A.S. and M.B. case: constitutional rights. 1. Starting points. 2. Jurisprudence. 3. Principleof criminal legality. 4. Shared competence. IV. Conclusive reflections. Bibliography.

https://doi.org/10.5944/rdp.110.2021.30339