CELEX: 62013CA0590
Language: en
Date: 2014-12-11 00:00:00
Title: Case C-590/13: Judgment of the Court (Eighth Chamber) of 11 December 2014 (request for a preliminary ruling from the Corte suprema di cassazione — Italy) — Idexx Laboratories Italia Srl v Agenzia delle Entrate (Reference for a preliminary ruling — Indirect taxation — VAT — Sixth Directive — Articles 18 and 22 — Right to deduct — Intra-Community acquisitions — Reverse charge procedure — Substantive requirements — Formal requirements — Failure to comply with the formal requirements)

9.2.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 46/14
            
         Judgment of the Court (Eighth Chamber) of 11 December 2014 (request for a preliminary ruling from the Corte suprema di cassazione — Italy) — Idexx Laboratories Italia Srl v Agenzia delle Entrate
   (Case C-590/13) (1)
   
   ((Reference for a preliminary ruling - Indirect taxation - VAT - Sixth Directive - Articles 18 and 22 - Right to deduct - Intra-Community acquisitions - Reverse charge procedure - Substantive requirements - Formal requirements - Failure to comply with the formal requirements))
   (2015/C 046/19)
   Language of the case: Italian
   
      Referring court
   
   Corte suprema di cassazione
   
      Parties to the main proceedings
   
   
      Applicant: Idexx Laboratories Italia Srl
   
      Defendant: Agenzia delle Entrate
   
      Operative part of the judgment
   
   Articles 18(1)(d) and 22 of 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, as amended by Council Directive 91/680/EEC of 16 December 1991, must be interpreted as containing formal requirements relating to the right to deduct, failure to comply with which, in circumstances such as those at issue in the main proceedings, cannot result in the loss of that right.
   
      (1)  OJ C 24, 25.1.2014.