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Document 62022CC0341
Case C-341/22
C-341/22
Court of Justice
Status: In progress
C-341/22
Court of Justice
Status: In progress
/
DECISION
- Title
- Judgment of the Court (Third Chamber) of 7 March 2024. Feudi di San Gregorio Aziende Agricole SpA v Agenzia delle Entrate. Request for a preliminary ruling from the Corte suprema di cassazione. Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Right to deduct VAT – Concept of taxable person – Principle of fiscal neutrality – Principle of proportionality – Non-operating company – National legislation denying the right of deduction, refund or offsetting of input VAT. Case C-341/22.
- ECLI identifier
- ECLI:EU:C:2024:210
- Judge-Rapporteur
- Jääskinen
- Type of procedure
- Reference for a preliminary ruling
- Complementary documents:
07/03/2024
PROCEEDINGS
- Title
- Opinion of Advocate General Collins delivered on 28 September 2023. Feudi di San Gregorio Aziende Agricole SpA v Agenzia delle Entrate. Request for a preliminary ruling from the Corte suprema di cassazione. Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Right to deduct VAT – Concept of taxable person – Principle of fiscal neutrality – Principle of proportionality – Non-operating company – National legislation denying the right of deduction, refund or offsetting of input VAT. Case C-341/22.
- ECLI identifier
- ECLI:EU:C:2023:719
- Advocate General
- Collins
28/09/2023