Judgment of the Court (Third Chamber) of 22 May 2008.
Ampliscientifica Srl and Amplifin SpA v Ministero dell’Economia e delle Finanze and Agenzia delle Entrate.
Reference for a preliminary ruling: Corte suprema di cassazione - Italy.
Sixth VAT directive - Taxable persons - Second subparagraph of Article 4(4) - Parent companies and subsidiaries - Implementation by the Member State of the single taxable person scheme - Conditions - Consequences.
Case C-162/07.
Reports of Cases
2008 I-04019
Links to the texts
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EUR-Lex |
Autres Liens |
Judgment
ECLI:EU:C:2008:301 |
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