Reference for a preliminary ruling from the Corte Suprema di Cassazione (Italy) lodged on 18 August 2008 — EGN B.V. — Filiale Italiana v Agenzia delle Entrate

(Case C-377/08)

(2008/C 285/41)

Language of the case: Italian

Referring court

Corte Suprema di Cassazione

Parties to the main proceedings

Applicant: EGN B.V. — Filiale Italiana

Defendant: Agenzia delle Entrate

Question referred

Is it permissible under Article 17(3)(a) of Council Directive 77/388/EEC (1) of 17 May 1977, in cases involving the supply of telecommunications services between taxable persons resident in different Member States of the Community and where the recipient is liable to value added tax, for the supplier to deduct the tax payable on the acquisition or importation of goods connected with such transactions which that supplier would be entitled to deduct if he provided the same services within his own country?

(1)  OJ 1977 L 145, p. 1.