CELEX: 62016CN0549
Language: en
Date: 2016-10-31 00:00:00
Title: Case C-549/16: Request for a preliminary ruling from the Commissione tributaria di Secondo Grado di Bolzano (Italia) lodged on 31 October 2016 — Agenzia delle Entrate — Direzione provinciale Ufficio controlli di Bolzano v Palais Kaiserkron Srl

30.1.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 30/19
            
         Request for a preliminary ruling from the Commissione tributaria di Secondo Grado di Bolzano (Italia) lodged on 31 October 2016 — Agenzia delle Entrate — Direzione provinciale Ufficio controlli di Bolzano v Palais Kaiserkron Srl
   (Case C-549/16)
   (2017/C 030/23)
   Language of the case: Italian
   
      Referring court
   
   Commissione tributaria di Secondo Grado di Bolzano
   
      Parties to the main proceedings
   
   
      Appellant: Agenzia delle Entrate — Direzione provinciale Ufficio controlli di Bolzano
   
      Respondent: Palais Kaiserkron Srl
   
      Question referred
   
   Must Article 401 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) be interpreted as meaning that the value added tax and registration duty (payable on lease agreements for commercial property under Articles 40 and 5(1)(a-bis) of the first part of the schedule of charges of Presidential Decree No 131 of 26 April 1986) may be levied cumulatively, or rather as meaning that registration duty is in the nature of a turnover tax?
   
      (1)  OJ 2006 L 347, p. 1.