Judgment — ECLI:EU:C:2017:221
Date: 2017-03-16
Language of the case: Italian
Court formation: Seventh Chamber
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Italy

Request for a preliminary ruling from the Commissione Tributaria Provinciale di Torino (Italy) lodged on 15 April 2016 — Bimotor SpA v Agenzia delle Entrate — Direzione Provinciale II di Torino (Case C-211/16) Language of the case: Italian Referring court Commissione Tributaria Provinciale di Torino Parties to the main proceedings Appellant: Bimotor SpA Respondent: Agenzia delle Entrate — Direzione Provinciale II di Torino Question referred Does the Community legislation on VAT (Sixth Council Directive 77/388/EEC 1 of 17 May 1977, as amended by Directive 2002/38/EC 2 and Directive 2006/112/EC 3 ) preclude legislation of a Member State — such as Article 34(1) of Law No 388 of 23 December 2000 — under which VAT claims may be repaid or used to offset tax owed, for a given tax year, not in their entirety but only up to a predetermined maximum limit? ____________ 1 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). 2 Council Directive 2002/38/EC of 7 May 2002 amending and amending temporarily Directive 77/388/EEC as regards the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services (OJ 2002 L 128, p. 41). 3 Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).