Judgment of the Court (Second Chamber) of 21 February 2008 (reference for a preliminary ruling from the Corte suprema di cassazione (Italy)) - Ministero dell'Economia e delle Finanze v Part Service Srl, in liquidation
(Sixth VAT Directive - Articles 11A(1)(a) and 13B(a) and (d) - Leasing - Artificial division of the supply into a number of parts -Effect - Reduction of the taxable amount - Exemptions - Abusive practice - Conditions)
Language of the case: Italian
Referring court
Corte suprema di cassazione
Parties to the main proceedings
Applicant: Ministero dell'Economia e delle Finanze
Defendant: Part Service Srl, in liquidation
Re:
Reference for a preliminary ruling - Corte suprema di cassazione - Interpretation 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 (OJ 1977 L 145, p. 1) - Leasing transaction split into a number of separate contracts with the effect of obtaining a tax advantage - Interpretation of the concept of abuse of rights as defined in the judgment of the Court of Justice in Case C-255/02 Halifax and Others
Operative part of the judgment
The Sixth Council Directive 77/338/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 meaning that there can be a finding of an abusive practice when the accrual of a tax advantage constitutes the principal aim of the transaction or transactions at issue.
2. It is for the national court to determine, in light of the ruling on the interpretation of Community law provided by the present judgment, whether, for the purposes of the application of VAT, transactions such as those at issue in the dispute in the main proceedings can be considered to constitute an abusive practice under the Sixth Directive.
____________1 - OJ C 326, 30.12.2006.