CELEX: 62008CN0316
Language: en
Date: 2008-07-05 00:00:00
Title: Case C-316/08: Reference for a preliminary ruling from the Corte Suprema di Cassazione (Italy) lodged on 15 July 2008 — Latex Srl v Agenzie delle Entrate, Amministrazione Dell'Economia e delle Finanze

11.10.2008   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 260/6
            
         Reference for a preliminary ruling from the Corte Suprema di Cassazione (Italy) lodged on 15 July 2008 — Latex Srl v Agenzie delle Entrate, Amministrazione Dell'Economia e delle Finanze
   (Case C-316/08)
   (2008/C 260/09)
   Language of the case: Italian
   Referring court
   Corte Suprema di Cassazione
   Parties to the main proceedings
   
      Applicant: Latex Srl
   
      Defendants: Agenzie delle Entrate, Amministrazione Dell'Economia e delle Finanze
   Questions referred
   
               1.
            
            
               Does Article 18(4) of the Sixth Directive (1), given the neutrality of the VAT system, permit the Member States to completely exclude the right to deduct, also in the period following the years concerned, providing only for a refund?
            
         
               2.
            
            
               If the answer is in the affirmative, do Article 18(4) and the principle of the effectiveness of the protection of rights arising under the Community legal system impose an obligation on the Member States nonetheless to ensure that those refunds are made within a reasonable period of time?
            
         
      (1)  Directive 388/77/EEC, OJ L 145, p. 1.