Case C-95/07: Reference for a preliminary ruling from the Commissione Tributaria Provinciale di Genova (Italy) lodged on 20 February 2007 — Ecotrade SpA v Agenzia Entrate Ufficio Genoa 3
Date: 2007-05-26
Institutions: Court of Justice
Subjects: EU law, VAT, basis of tax assessment, interpretation of the law, national law, tax relief

C 117/4

EN

Official Journal of the European Union

26.5.2007

3. In the event that the answer to Question 2 is that the appli-
cant should have been granted the opportunity to conclude
an employment contract, the question must be asked:

What are the consequences in law in the event of discrimina-
tion against foreign nationals?

lating the ‘formalities’ referred to in that provision by means
of the reverse charge procedure governed by the combined
provisions of Articles 17(3), 23 and 25 of DPR 633/72,
make (solely to the detriment of the taxpayer) the exercise of
the right to deduct permitted by Article 17 of the Directive
conditional upon compliance with a time limit such as that
laid down in Article 19 of DPR 633/72?

(1) OJ English Special Edition 1968 (II), p. 475.

(1) OJ 1977 L 145, p. 1.

Reference for a preliminary ruling from the Commissione
Tributaria Provinciale di Genova
lodged on
20 February 2007 — Ecotrade SpA v Agenzia Entrate
Ufficio Genoa 3

(Italy)

Reference for a preliminary ruling from the Commissione
Tributaria Provinciale di Genova
lodged on
20 February 2007 — Ecotrade SpA v Agenzia Entrate
Ufficio Genova 3

(Italy)

(Case C-95/07)

(2007/C 117/05)

Language of the case: Italian

(Case C-96/07)

(2007/C 117/06)

Language of the case: Italian

Referring court

Commissione Tributaria Provinciale di Genova

Referring court

Parties to the main proceedings

Applicant: Ecotrade SpA

Defendant: Agenzia Entrate Ufficio Genoa 3

Commissione Tributaria Provinciale di Geonva

Parties to the main proceedings

Applicant: Ecotrade SpA

Questions referred

Defendant: Agenzia Entrate Ufficio Genova 3

1. Does a correct interpretation of Articles 17, 21(1) and 22 of
the Sixth Council Directive 77/388/EEC (1) of 17 May 1977
on the harmonisation of the laws of the Member States
relating to turnover taxes preclude national
legislation (in
particular Article 19 of DPR 633 of 26/10/72) that makes
the exercise of the right to deduct value added tax, payable
by a taxable person in the pursuit of his business activities,
dependent on compliance with a (two-year) time limit and
penalises non-compliance with annulment of that right? That
question is asked with reference, in particular, to cases where
the liability to VAT on the purchase of the goods or service
stems from the application of the reverse charge procedure,
which allows the authorities a longer period (of four years
under Article 57 of DPR 633/72)
in which to demand
payment of the duty than the period allowed to the trader
for deduction of the duty, on expiry of which the trader's
right to such deduction lapses.

2. Does

it

follow from a

of
Article 18(1)(d) of the Sixth Council Directive 77/388/EEC
of 17 May 1977 that national legislation may not, in regu-

interpretation

correct

Questions referred

1. Does a correct interpretation of Articles 17, 21(1) and 22 of
the Sixth Council Directive 77/388/EEC (1) of 17 May 1977
on the harmonisation of the laws of the Member States
relating to turnover taxes preclude national
legislation (in
particular Article 19 of DPR 633 of 26/10/72) that makes
the exercise of the right to deduct value added tax, payable
by a taxable person in the pursuit of his business activities,
dependent on compliance with a (two-year) time limit and
penalises non-compliance with annulment of that right? That
question is asked with reference, in particular, to cases where
the liability to VAT on the purchase of the goods or service
stems from the application of the reverse charge procedure,
which allows the authorities a longer period (of four years
under Article 57 of DPR 633/72)
in which to demand
payment of the duty than the period allowed to the trader
for deduction of the duty, on expiry of which the trader's
right to such deduction lapses.