CELEX: 62016CB0549
Language: en
Date: 2017-10-12 00:00:00
Title: Case C-549/16: Order of the Court (Tenth Chamber) of 12 October 2017 (request for a preliminary ruling from the Commissione tributaria di Secondo Grado di Bolzano — Italy) — Agenzia delle Entrate — Direzione provinciale Ufficio controlli di Bolzano v Palais Kaiserkron Srl (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 401 — Concept of ‘turnover tax’ — Leasing of immovable property used for the purposes of trade — Liability to pay registration duty and VAT)

11.12.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 424/15
            
         Order of the Court (Tenth Chamber) of 12 October 2017 (request for a preliminary ruling from the Commissione tributaria di Secondo Grado di Bolzano — Italy) — Agenzia delle Entrate — Direzione provinciale Ufficio controlli di Bolzano v Palais Kaiserkron Srl
   (Case C-549/16) (1)
   
   ((Reference for a preliminary ruling - Taxation - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 401 - Concept of ‘turnover tax’ - Leasing of immovable property used for the purposes of trade - Liability to pay registration duty and VAT))
   (2017/C 424/21)
   Language of the case: Italian
   
      Referring court
   
   Commissione tributaria di Secondo Grado di Bolzano
   
      Parties to the main proceedings
   
   
      Applicant: Agenzia delle Entrate — Direzione provinciale Ufficio controlli di Bolzano
   
      Defendant: Palais Kaiserkron Srl
   
      Operative part of the order
   
   Article 401 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as not precluding the charging of a proportional registration duty affecting commercial leases, such as that laid down by the national legislation at issue in the main proceedings, even when those leases are also subject to value added tax.
   
      (1)  OJ C 30, 30.01.2017