- The CJEU held in Gidzhinov (C-321/25) that a fixed 15-year limitation period for serious VAT fraud is compatible with EU law, as long as it does not create a systemic risk that such offences go unpunished in the Member State concerned.
- In the Bulgarian case, long procedural delays and repeated reconstitution of the trial bench meant the VAT fraud charges and lesser membership charges would become time-barred in 2026-2027, while leadership charges remain prosecutable until 2035.
- The Court accepted that a state may punish membership in a criminal organisation more severely than the underlying fraud the organisation was formed to commit.
- The judgment reflects that EU law does not generally prevent Member States from setting lengthy limitation periods or higher penalties for organised economic crime, so long as fundamental rule-of-law concerns are not undermined.
Source: kancelaria-skarbiec.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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