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Document 62008CN0316

Case C-316/08: Reference for a preliminary ruling from the Corte Suprema di Cassazione (Italy) lodged on 15 July 2008 — Latex Srl v Agenzie delle Entrate, Amministrazione Dell'Economia e delle Finanze

OJ C 260, 11.10.2008, p. 6–6 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

11.10.2008   

EN

Official Journal of the European Union

C 260/6

Reference for a preliminary ruling from the Corte Suprema di Cassazione (Italy) lodged on 15 July 2008 — Latex Srl v Agenzie delle Entrate, Amministrazione Dell'Economia e delle Finanze

(Case C-316/08)

(2008/C 260/09)

Language of the case: Italian

Referring court

Corte Suprema di Cassazione

Parties to the main proceedings

Applicant: Latex Srl

Defendants: Agenzie delle Entrate, Amministrazione Dell'Economia e delle Finanze

Questions referred

1.

Does Article 18(4) of the Sixth Directive (1), given the neutrality of the VAT system, permit the Member States to completely exclude the right to deduct, also in the period following the years concerned, providing only for a refund?

2.

If the answer is in the affirmative, do Article 18(4) and the principle of the effectiveness of the protection of rights arising under the Community legal system impose an obligation on the Member States nonetheless to ensure that those refunds are made within a reasonable period of time?

(1)  Directive 388/77/EEC, OJ L 145, p. 1.

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