Skip to content

GlobalLawDBby GenieAI

Laws Search Sanctions Map Data Developers

Search the text of the law

Log in Get an API key

Laws Search Sanctions Map Data Developers

Log in Get an API key

The Global Law Database. Free to read, built for people and AI agents.

Explore

All laws
Search the text
Sanctions
Map of connections
Compare UK and EU

Developers

AI agents (MCP)
REST API
Bulk data
API keys

Coverage

United Kingdom
European Union
United States
Canada
Australia
France
Germany
Netherlands
Spain
Austria
Norway
Finland
Switzerland
Ireland

GlobalLawDB is made by GenieAI, London. It is not legal advice: check the official text before relying on it. Text comes from official publishers under their licences, listed on the Data page.

ThemeMatch my systemLightDark

European Union
Criminal proceedings against Ivo Taricco and Others (C-105/14)
Judgment
Consideration of the questions referred
The third question
The consequences of incompatibility of…
51

Criminal proceedings against Ivo Taricco and Others (C-105/14)

Judgment of 8 Sept 2015law://eu/cjeu/2014/c-105-14/para_51@2026-11-11

51Those provisions of EU primary law impose on Member States a precise obligation as to the result to be achieved that is not subject to any condition regarding application of the rule, noted in the previous paragraph, which they lay down.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Grand Chamber
Case: C-105/14 · ECLI:EU:C:2015:555
Decided: 8 Sept 2015
Procedure: Preliminary reference · referred by the Tribunale di Cuneo (Italy)
Rapporteur: M. Berger
Advocate General: J. Kokott
Bench: 13 judges
V. Skouris, K. Lenaerts, R. Silva de Lapuerta, L. Bay Larsen, T. von Danwitz, J.-C. Bonichot, A. Arabadjiev, M. Safjan, D. Šváby, M. Berger, A. Prechal, E. Jarašiūnas, C.G. Fernlund
Language: Italian
Official: CURIA · EUR-Lex 62014CJ0105

Topics

State aid Value added tax

History · 1 version

8 Sept 2015Reading

Connections

Interprets 1: Treaty on the Functioning of the European Union (consolidated 2016)4 provisions
Cited by 19: Microsoft Mobile Sales International Oy and Others v Ministero per i beni e le attività culturali (MiBAC) and Others (C-110/15); PJSC Rosneft Oil Company v Her Majesty's Treasury and Others (C-72/15); Criminal proceedings against C.I. and Others (C-107/23 PPU); Parchetul de pe lângă Tribunalul Braşov v LG and MH (C-790/19); Napfény-Toll Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-615/21); Criminal proceedings against Nikolay Kolev and Others (C-612/15)2 provisions; Vialto Consulting Kft. v European Commission (T-537/18); UAB 'HA.EN.' v Valstybinė mokesčių inspekcija (C-227/21); Ministerul Lucrărilor Publice, Dezvoltării şi Administraţiei v NE (C-360/20)2 provisions; Criminal proceedings against TG and UF (C-603/19)2 provisions; Criminal proceedings against Mauro Scialdone (C-574/15); Giuseppa Santoro v Comune di Valderice and Presidenza del Consiglio dei Ministri (C-494/16); Impresa di Costruzioni Ing. E. Mantovani SpA and Guerrato SpA v Provincia autonoma di Bolzano and Others (C-178/16); Kingdom of Spain v Council of the European Union (C-521/15); Criminal proceedings against M.A.S. and M.B (C-42/17)2 provisions; Finančné riaditeľstvo Slovenskej republiky v BB construct s.r.o (C-534/16); Criminal proceedings against Massimo Orsi and Luciano Baldetti (C-217/15, C-350/15); Glencore Céréales France v Établissement national des produits de l'agriculture et de la mer (FranceAgriMer) (C-584/15); Criminal proceedings against Association des utilisateurs et distributeurs de l’agrochimie européenne (Audace) and Others (C-114/15)
Cites 14: Treaty on the Functioning of the European Union (consolidated 2016)5 provisions; Charter of Fundamental Rights of the European Union (consolidated 2016); Treaty on European Union (consolidated 2016); Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; Åklagaren v Hans Åkerberg Fransson (C-617/10); 2007/436/EC,Euratom: Council Decision of 7 June 2007 on the system of the European Communities’ own resources; Estado português v Banco Privado Português SA and Massa Insolvente do Banco Privado Português SA (C-667/13); Zuheyr Frayeh Halaf v Darzhavna agentsia za bezhantsite pri Ministerskia savet (C-528/11); Criminal proceedings against Ivo Taricco and Others (C-105/14); Association nationale d’assistance aux frontières pour les étrangers (ANAFE) v Ministre de l’Intérieur, de l’Outre-mer, des Collectivités territoriales et de l’immigration (C-606/10); Seda Kücükdeveci v Swedex GmbH & Co. KG (C-555/07); P Oy (C-6/12); Criminal proceedings against Silvio Berlusconi, Sergio Adelchi and Marcello Dell'Utri and Others (C-387/02, C-391/02, C-403/02); Criminal proceedings against Antonio Niselli (C-457/02)