The Taricco Affair
The Taricco Affair
A Dialogue Between the Deaf and the Dumb. A Proposal to Strengthen Cooperation Between the ECJ and National Courts
The author addresses “the dialogue between the deaf and the dumb” that occurred between the European Court of Justice (ECJ) and the Italian Constitutional Court (ItCC) regarding the Taricco affair. At the request of the Italian courts, the ECJ has ruled on the interpretation of Article 235 TFEU in the fight against VAT fraud (“Taricco rule”) in two judgments which, despite some shortcomings in their implementation, are innovative, i.e., based on new principles of global law that provide effective judicial protection of economic and social human rights. The author notes the failure of the dialogue between the ItCC (“deaf”)—which has blocked the door to the Taricco rule by virtue of being unable to grasp the novelty of the two judgments—and the ECJ (“dumb”)—incapable of interpreting and disseminating global law. This article identifies the path to a constructive dialogue in what the author calls a “knowledge dialogue,” suitable to create a shared understanding of global principles for a uniform system of protection of fundamental rights.
Keywords: Article 325 TFEU, economic/social human rights, enforcement of EU law, global law, judicial knowledge dialogue, legality principle, no-impunity principle, ECJ/national courts dialogue, Taricco judgment, tax fraud
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