The Luxembourg Court, in
adherence to the great shift in thoughts aimed at protecting «the
rule of law at the national and international levels», as the United Nations General Assembly urges (see UN GA Resolution A / RES / 67 / 2012), and intended
to repress the crime
of serious VAT fraud, with established an effective
measure (i.e., the disapplication
of national
rules incompatible with Article 325 (1) TFEU, Article 2 (1)
of the 1995 PIF Convention as well as Directive 2006/112 on the EU's common system
of VAT, read in conjunction with Article 4 (3) TEU) which, alongside the guilty, condemns States defaulting and disrespecting EU
law and the founding principles
of the world legal order.