Tag: Taricco
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Narrowing the Dialogue: The Italian Constitutional Court and the Court of Justice on the Prosecution of VAT Frauds
–Diletta Tega, University of Bologna Some recent cases on VAT frauds are the background of a strained dialogue between the Italian Constitutional Court (ICC) and the European Court of Justice (ECJ). Although the latter has the last word on the scope and meaning of State obligations under EU law, the former claims the final say on the extent to which international and supranational law may enter the national legal system.