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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
ECLI:EU:UNKNOWN:62016CN0211
62016CN0211
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Official Journal of the European Union
C 251/7
(Case C-211/16)
(2016/C 251/10)
Language of the case: Italian
Referring court
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?
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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).
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).
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).