CELEX: 62016CA0648
Language: en
Date: 2018-11-21 00:00:00
Title: Case C-648/16: Judgment of the Court (Fourth Chamber) of 21 November 2018 (Request for a preliminary ruling from the Commissione Tributaria Provinciale di Reggio Calabria — Italy) — Fortunata Silvia Fontana v Agenzia delle Entrate — Direzione provinciale di Reggio Calabria (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 273 — Tax adjustment — Method of calculating the taxable amount by extrapolation — Right to deduct VAT — Presumption — Principles of neutrality and proportionality — National law basing the calculation of VAT on presumed turnover)

21.1.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 25/3
            
         
      Judgment of the Court (Fourth Chamber) of 21 November 2018 (Request for a preliminary ruling from the Commissione Tributaria Provinciale di Reggio Calabria — Italy) — Fortunata Silvia Fontana v Agenzia delle Entrate — Direzione provinciale di Reggio Calabria
      (Case C-648/16) (1)
      
      ((Reference for a preliminary ruling - Value added tax (VAT) - Directive 2006/112/EC - Article 273 - Tax adjustment - Method of calculating the taxable amount by extrapolation - Right to deduct VAT - Presumption - Principles of neutrality and proportionality - National law basing the calculation of VAT on presumed turnover))
      (2019/C 25/03)
      Language of the case: Italian
      
         Referring court
      
      Commissione Tributaria Provinciale di Reggio Calabria
      
         Parties to the main proceedings
      
      
         Applicant: Fortunata Silvia Fontana
      
         Defendant: Agenzia delle Entrate — Direzione provinciale di Reggio Calabria
      
         Operative part of the judgment
      
      Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, and the principles of fiscal neutrality and proportionality, must be interpreted as meaning that they do not preclude national legislation, such as that at issue in the main proceedings, which authorises tax authorities, in the event of serious differences between declared revenue and revenue estimated on the basis of sector studies, to use extrapolation, based on such sector studies, in order to determine the amount of turnover achieved by a taxable person and, consequently, to carry out a tax adjustment requiring the payment of additional value added tax (VAT), provided that that legislation and its application enable the taxable person, in compliance with the principles of fiscal neutrality, proportionality and the right of defence, to challenge the results obtained by that method, on the basis of all of the evidence to the contrary available to him, and to exercise his right of deduction in accordance with the provisions in Title X of Directive 2006/2012, which it is for the referring court to verify.
      
         (1)  OJ C 86, 20.3.2017.