Request for a preliminary ruling from the Tribunale di Treviso in the case Astone.
Do the provisions of Directive 2006/112/EC of 28 November 2006, as interpreted by the Community case-law recalled in the grounds of this order, preclude Member State rules — such as those set out above and in force in Italy (Article 19 of Presidential Decree 633/1972) — which exclude the possibility, including for the purposes of criminal law, of exercising the right to deduct where there has been a failure to file VAT returns, in particular, the return for the second year after the year in which the right to deduct arose? 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


Gerelateerde artikelen