CELEX: 62016CN0211
Language: en
Date: 2016-04-15 00:00:00
Title: Case C-211/16: Request for a preliminary ruling from the Commissione Tributaria Provinciale di Torino (Italy) lodged on 15 April 2016 — Bimotor SpA v Agenzia delle Entrate — Direzione Provinciale II di Torino

11.7.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 251/7
            
         Request for a preliminary ruling from the Commissione Tributaria Provinciale di Torino (Italy) lodged on 15 April 2016 — Bimotor SpA v Agenzia delle Entrate — Direzione Provinciale II di Torino
   (Case C-211/16)
   (2016/C 251/10)
   Language of the case: Italian
   
      Referring court
   
   Commissione Tributaria Provinciale di Torino
   
      Parties to the main proceedings
   
   
      Appellant: Bimotor SpA
   
      Respondent: Agenzia delle Entrate — Direzione Provinciale II di Torino
   
      Question referred
   
   Does the Community legislation on VAT (Sixth Council Directive 77/388/EEC (1) of 17 May 1977, as amended by Directive 2002/38/EC (2) and Directive 2006/112/EC (3)) preclude legislation of a Member State — such as Article 34(1) of Law No 388 of 23 December 2000 — under which VAT claims may be repaid or used to offset tax owed, for a given tax year, not in their entirety but only up to a predetermined maximum limit?
   
      (1)  Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1).
   
      (2)  Council Directive 2002/38/EC of 7 May 2002 amending and amending temporarily Directive 77/388/EEC as regards the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services (OJ 2002 L 128, p. 41).
   
      (3)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).