CELEX: C2007/140/17
Language: en
Date: 2007-06-23 00:00:00
Title: Case C-162/07: Reference for a preliminary ruling from the Corte Suprema di Cassazione (Italy) lodged on 26 March 2007 — Ampliscientifica Srl, Amplifin SpA v Ministero dell'Economia e delle Finanze, Agenzia delle Entrate

23.6.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 140/10
            
         Reference for a preliminary ruling from the Corte Suprema di Cassazione (Italy) lodged on 26 March 2007 — Ampliscientifica Srl, Amplifin SpA v Ministero dell'Economia e delle Finanze, Agenzia delle Entrate
   (Case C-162/07)
   (2007/C 140/17)
   Language of the case: Italian
   Referring court
   La Corte Suprema di Cassazione
   Parties to the main proceedings
   
      Applicants: Ampliscientifica Srl, Amplifin SpA
   
      Defendants: Ministero dell'Economia e delle Finanze, Agenzia delle Entrate
   Questions referred
   
               1.
            
            
               Must the last paragraph of Article 4(4) of Council Directive 77/388/EEC (1) of 17 May 1977 be construed as a rule that is insufficiently precise, with the effect that the Member States are permitted to apply the VAT scheme set out in that rule to specific situations involving economic, financial or legal links among different persons, or as a rule that is sufficiently precise and which, therefore, once a Member State has decided to adopt that scheme, requires provision to be made for it to be applied in all cases involving the links set out in that rule?
            
         
               2.
            
            
               (i) Regardless of the reply to be given to question (1), is the imposition of a temporal restriction — in the sense that the link must have existed for a significant period of time — as a precondition for the application of the scheme, where the persons concerned are not permitted to demonstrate that there is a valid economic reason for the link being forged, disproportionate in relation to the objectives of the directive and to the need for compliance with the principle prohibiting the abuse of rights? (ii) Is that legislation to be regarded in any event as contrary to the principle of the neutrality of VAT?
            
         
      (1)  OJ 1977 L 145, p. 1