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 |