Request for a preliminary ruling from the Commissione Tributaria Provinciale di Reggio Calabria (Italy) lodged on 16 December 2016 — Fortunata Silvia Fontana v Agenzia delle Entrate -Direzione provinciale di Reggio Calabria

(Case C-648/16)

Language of the case: Italian

Referring court

Commissione Tributaria Provinciale di Reggio Calabria

Parties to the main proceedings

Applicant: Fortunata Silvia Fontana

Defendant: Agenzia delle Entrate -Direzione provinciale di Reggio Calabria

Question referred

Do Articles 113 and 114 TFEU and Council Directive 2006/112/EC ¹ of 28 November 2006 on the common system of value added tax preclude the Italian domestic legislation in Articles 62 sexies (3) and 62 bis of Legislative Decree 331/1993 [converted into law by] Law No 427 of 29 October 1993, which allows the application of VAT to the overall turnover established by extrapolation, in the light of the principle of deduction and the obligation to recover the tax and, more generally, the principle of the neutrality and the passing-on of the tax?

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¹ Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).