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Document 62014CO0082
Nuova Invincibile
Nuova Invincibile
Order of the Court (Sixth Chamber) of 15 July 2015 —
Nuova Invincibile
(Case C‑82/14) ( 1 )
‛Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Sixth Directive 77/388/EEC’
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1. |
Questions referred for a preliminary ruling — Questions the answer to which may be clearly deduced from the Court’s existing case-law — Application of Article 99 Rules of Procedure (Art. 267 TFEU; Rules of Procedure of the Court of Justice, Art. 99) (see paras 18, 19) |
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2. |
Harmonisation of fiscal legislation — Common system of value added tax — Obligations of persons liable for the tax — National law which provides, for persons affected by an earthquake which struck certain provinces, for a reimbursement of sums already paid over a given period in respect of value added tax — Not permissible (Art. 10 EC; Council Directive 77/388, Arts 2 and 22) (see paras 22-28, operative part) |
Operative part:
Articles 2 and 22 of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment must be interpreted as precluding a national provision such as Article 9(17) of the Law No 289 of 27 December 2002 on provisions for the preparation of the annual and multiannual State budget (2003 Finance Law), which, having regard to an earthquake that struck the provinces of Catania, Ragusa and Syracuse, provides for a reduction, for the benefit of those persons affected, of 90% of the value added tax which would otherwise be payable for the years of 1990 to 1992, inter alia by conferring an entitlement to reimbursement, in that proportion, of the sums already paid in respect of value added tax, in so far as that provision does not comply with the requirements of the principle of fiscal neutrality, and does not allow for the collection in full of value added tax payable in the territory of Italy.
( 1 ) OJ C 142, 12.5.2014.
Order of the Court (Sixth Chamber) of 15 July 2015 —
Nuova Invincibile
(Case C‑82/14) ( 1 )
‛Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Sixth Directive 77/388/EEC’
|
1. |
Questions referred for a preliminary ruling — Questions the answer to which may be clearly deduced from the Court’s existing case-law — Application of Article 99 Rules of Procedure (Art. 267 TFEU; Rules of Procedure of the Court of Justice, Art. 99) (see paras 18, 19) |
|
2. |
Harmonisation of fiscal legislation — Common system of value added tax — Obligations of persons liable for the tax — National law which provides, for persons affected by an earthquake which struck certain provinces, for a reimbursement of sums already paid over a given period in respect of value added tax — Not permissible (Art. 10 EC; Council Directive 77/388, Arts 2 and 22) (see paras 22-28, operative part) |
Operative part:
Articles 2 and 22 of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment must be interpreted as precluding a national provision such as Article 9(17) of the Law No 289 of 27 December 2002 on provisions for the preparation of the annual and multiannual State budget (2003 Finance Law), which, having regard to an earthquake that struck the provinces of Catania, Ragusa and Syracuse, provides for a reduction, for the benefit of those persons affected, of 90% of the value added tax which would otherwise be payable for the years of 1990 to 1992, inter alia by conferring an entitlement to reimbursement, in that proportion, of the sums already paid in respect of value added tax, in so far as that provision does not comply with the requirements of the principle of fiscal neutrality, and does not allow for the collection in full of value added tax payable in the territory of Italy.
( 1 ) OJ C 142, 12.5.2014.