Ar aghaidh go dtí an príomhábhar

56198

Lns pub 56198
DatePublication 08/05/2019
Recueil RG Yes
Recueil FP No
Documents
  1. Summary
  2. Opinion of Advocate General Kokott delivered on 2019 January 17
  3. Judgment of the Court (First Chamber) 2019 May 8
References
NonPublie No
NomAffaire Case C-712/17
LienAffaire http://curia.europa.eu/juris/liste.jsf?num=C-712/17&language=GA
NomUsuel EN.SA. v Agenzia delle Entrate – Direzione Regionale Lombardia Ufficio Contenzioso
Indicateurs Reference for a preliminary ruling — Value added tax (VAT) — Fictitious transactions — Impossibility of deducting the tax — Obligation on the issuer of an invoice to pay the VAT indicated thereon — Fine in an amount equal to the amount of the improperly deducted VAT — Whether compatible with the principles of VAT neutrality and proportionality
OQP Request for a preliminary ruling from the Commissione Tributaria Regionale per la Lombardia
LangueProcedure Language of the case: Italian
numero 201905C108201707120