CELEX: C2006/326/59
Language: en
Date: 2006-12-30 00:00:00
Title: Case C-425/06: Reference for a preliminary ruling from the Corte Suprema di Cassazione (Italy) lodged on 16 October 2006 — Ministero dell'Economia e delle Finanze v Part Service Srl, in liquidation

30.12.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 326/28
            
         Reference for a preliminary ruling from the Corte Suprema di Cassazione (Italy) lodged on 16 October 2006 — Ministero dell'Economia e delle Finanze v Part Service Srl, in liquidation
   (Case C-425/06)
   (2006/C 326/59)
   Language of the case: Italian
   Referring court
   La Corte Suprema di Cassazione
   Parties to the main proceedings
   
      Applicant: Ministero dell'Economia e delle Finanze
   
      Defendant: Part Service Srl, in liquidation
   Questions referred
   
               1.
            
            
               Does the concept of abuse of rights, defined in the judgment of the Court of Justice in Case C-255/02 as transactions, the essential aim of which is to obtain a tax advantage, correspond to the definition transactions carried out for no commercial reasons other than a tax advantage, or is it broader or more restrictive than that definition?
            
         
               2.
            
            
               For the purposes of VAT, may there be considered to be an abuse of rights (or of legal forms), with the consequent loss of Community own revenue accruing from value added tax, where contracts for leasing arrangements (locazione finanziaria), financing, insurance and intermediation contracts are concluded separately with the effect that only the consideration paid in respect of the grant of the right to use the goods is subject to VAT, whereas a single contract of leasing in accordance with the practice and interpretation of national case-law would include the financing and would therefore make the whole of the consideration subject to VAT?