56198
Lns pub | 56198 |
DatePublication | 08/05/2019 |
Recueil RG | Yes |
Recueil FP | No |
Documents | |
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 |