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Case C-280/25

Case Information Subject Matter Stage of Proceedings
C-280/25
Party

Lin II (Parchetul de pe lângă Curtea de Apel Oradea vs. M.G.D.)

Type of proceeding
Reference for a preliminary ruling
Referring court

Înalta Curte de Casaţie şi Justiţie (High Court of Cassation and Justice, Romania)

Interpretation of Article 325 TFEU, the PIF Convention, and the Charter of Fundamental Rights of the EU in the context of Romanian criminal law on VAT fraud and the principle of lex mitior.

The referring court seeks clarification on:

  • Whether a minimum threshold (e.g. EUR 50,000) is required for fraud against the EU’s financial interests to be considered “serious”,
  • Whether national case law applying the lex mitior principle (favouring the accused due to changes in limitation periods) must be disapplied to ensure effective enforcement of EU law,
  • Whether this would be compatible with national constitutional principles, the ECHR, and the Charter,
  • And whether courts may disregard national rules if there is no legal framework for assessing systemic risks of impunity.
Categories
Protection of Financial Interests Tax Evasion 		Request Opinion (AG)