CELEX: 62016CN0648
Language: en
Date: 2016-12-16 00:00:00
Title: Case C-648/16: Request for a preliminary ruling from the Commissione Tributaria Provinciale di Reggio Calabria (Italy) lodged on 16 December 2016 — Fortunata Silvia Fontana v Agenzia delle Entrate -Direzione provinciale di Reggio Calabria

20.3.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 86/10
            
         Request for a preliminary ruling from the Commissione Tributaria Provinciale di Reggio Calabria (Italy) lodged on 16 December 2016 — Fortunata Silvia Fontana v Agenzia delle Entrate -Direzione provinciale di Reggio Calabria
   (Case C-648/16)
   (2017/C 086/12)
   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
   
      Question referred
   
   Do Articles 113 and 114 TFEU and Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax preclude the Italian domestic legislation in Articles 62 sexies (3) and 62 bis of Legislative Decree 331/1993 [converted into law by] Law No 427 of 29 October 1993, which allows the application of VAT to the overall turnover established by extrapolation, in the light of the principle of deduction and the obligation to recover the tax and, more generally, the principle of the neutrality and the passing-on of the tax?
   
      (1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).