Judgment of the Court (First Chamber) of 23 November 2017

Enzo Di Maura v Agenzia delle Entrate – Direzione Provinciale di Siracusa

Request for a preliminary ruling from the Commissione tributaria provinciale di Siracusa

Reference for a preliminary ruling — Value added tax (VAT) — Taxable amount — Sixth Directive 77/388/EEC — Second subparagraph of Article 11C(1) — Restriction of the right to reduce the taxable amount in the event of non-payment by the other party to the contract — Scope for implementation by the Member States — Proportionality of the period of pre-financing by the trader

Case C-246/16

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)