I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
(2008/C 260/09)
Language of the case: Italian
Applicant: Latex Srl
Defendants: Agenzie delle Entrate, Amministrazione Dell'Economia e delle Finanze
1.Does Article 18(4) of the Sixth Directive, given the neutrality of the VAT system, permit the Member States to completely exclude the right to deduct, also in the period following the years concerned, providing only for a refund?
2.If the answer is in the affirmative, do Article 18(4) and the principle of the effectiveness of the protection of rights arising under the Community legal system impose an obligation on the Member States nonetheless to ensure that those refunds are made within a reasonable period of time?
Directive 388/77/EEC, OJ L 145, p. 1.