CELEX: 62019CN0094
Language: en
Date: 2019-02-06 00:00:00
Title: Case C-94/19: Request for a preliminary ruling from the Corte suprema di cassazione (Italy) lodged on 6 February 2019 — San Domenico Vetraria SpA v Agenzia delle Entrate

27.5.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 182/10
            
         
      Request for a preliminary ruling from the Corte suprema di cassazione (Italy) lodged on 6 February 2019 — San Domenico Vetraria SpA v Agenzia delle Entrate
      (Case C-94/19)
      (2019/C 182/12)
      Language of the case: Italian
      
         Referring court
      
      Corte suprema di cassazione
      
         Parties to the main proceedings
      
      
         Appellant: San Domenico Vetraria SpA
      
         Respondent: Agenzia delle Entrate
      
         Question referred
      
      Must Articles 2 and 6 of Sixth Council Directive 77/388/EEC of 17 May 1977 (1) and the principal of fiscal neutrality be interpreted as precluding national legislation under which the lending or secondment of staff by a parent company in respect of which the subsidiary merely reimburses the related costs is regarded as irrelevant for value added tax purposes?
      
         (1)  Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization 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).