CELEX: 62016CA0246
Language: en
Date: 2017-11-23 00:00:00
Title: Case C-246/16: Judgment of the Court (First Chamber) of 23 November 2017 (request for a preliminary ruling from the Commissione tributaria provinciale di Siracusa — Italy) — Enzo Di Maura v Agenzia delle Entrate — Direzione Provinciale di Siracusa (Reference for a preliminary ruling — Value added tax (VAT) — Taxable amount — Sixth Directive 77/388/EEC — Second subparagraph of Article 11C(1) — Restriction of the right to reduce the taxable amount in the event of non-payment by the other party to the contract — Scope for implementation by the Member States — Proportionality of the period of pre-financing by the trader)

22.1.2018   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 22/9
            
         Judgment of the Court (First Chamber) of 23 November 2017 (request for a preliminary ruling from the Commissione tributaria provinciale di Siracusa — Italy) — Enzo Di Maura v Agenzia delle Entrate — Direzione Provinciale di Siracusa
   (Case C-246/16) (1)
   
   ((Reference for a preliminary ruling - Value added tax (VAT) - Taxable amount - Sixth Directive 77/388/EEC - Second subparagraph of Article 11C(1) - Restriction of the right to reduce the taxable amount in the event of non-payment by the other party to the contract - Scope for implementation by the Member States - Proportionality of the period of pre-financing by the trader))
   (2018/C 022/10)
   Language of the case: Italian
   
      Referring court
   
   Commissione tributaria provinciale di Siracusa
   
      Parties to the main proceedings
   
   
      Applicant: Enzo Di Maura
   
      Defendant: Agenzia delle Entrate — Direzione Provinciale di Siracusa
   
      Operative part of the judgment
   
   Article 11C(1) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the law of the Member State relating to turnover taxes — Common system of value added tax: uniform basis of assessment must be interpreted as meaning that a Member State may not make the reduction of the VAT taxable amount in the event of total or partial non-payment subject to the condition that insolvency proceedings have been unsuccessful when such proceedings may last longer than ten years.
   
      (1)  OJ C 260, 18.7.2016.