CELEX: 62015CA0493
Language: en
Date: 2017-03-16 00:00:00
Title: Case C-493/15: Judgment of the Court (Seventh Chamber) of 16 March 2017 (request for a preliminary ruling from the Corte suprema di cassazione — Italy) — Agenzia delle Entrate v Marci Identi (Reference for a preliminary ruling — Taxation — Value added tax — Article 4(3) TEU — Sixth Directive — State aid — Procedure discharging bankrupt natural persons from debts (esdebitazione) — Ineligibility of VAT debts)

15.5.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 151/7
            
         Judgment of the Court (Seventh Chamber) of 16 March 2017 (request for a preliminary ruling from the Corte suprema di cassazione — Italy) — Agenzia delle Entrate v Marci Identi
   (Case C-493/15) (1)
   
   ((Reference for a preliminary ruling - Taxation - Value added tax - Article 4(3) TEU - Sixth Directive - State aid - Procedure discharging bankrupt natural persons from debts (esdebitazione) - Ineligibility of VAT debts))
   (2017/C 151/10)
   Language of the case: Italian
   
      Referring court
   
   Corte suprema di cassazione
   
      Parties to the main proceedings
   
   
      Applicant: Agenzia delle Entrate
   
      Defendant: Marci Identi
   
      Operative part of the judgment
   
   EU law, in particular Article 4(3) TEU and Articles 2 and 22 of the 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, and the rules on State aid, must be interpreted to the effect that it does not preclude value added tax debts from being declared irrecoverable under national legislation, such as that at issue in the main proceedings, providing for a bankruptcy discharge procedure by means of which a court may, under certain conditions, declare irrecoverable the debts of a natural person which have not been settled by the close of the bankruptcy proceedings initiated against that person.
   
      (1)  OJ C 406, 7.12.2015.