19.9.2016

Official Journal of the European Union

C 343/21

(Case C-273/16)

(2016/C 343/32)

Language of the case: Italian

Referring court

Parties to the main proceedings

Appellant on a point of law and cross-respondent on a point of law: Agenzia delle Entrate

Respondent on a point of law and cross-appellant on a point of law: Federal Express Europe Inc.

Question referred

Can Articles 144 and 86(1) of Council Directive 2006/112/EC of 28 November 2006 (corresponding to Article 14(1) and (2) and Article 11.B(3) of Council Directive 77/388/EEC of 17 May 1977), taken together, be interpreted to mean that the only condition in order for connected services consisting of the ‘inbound’ transport service — from airports to the place of destination within the territory of the Member State, with the ‘free-at-destination’ clause — not to be liable to VAT is that their value is included in the taxable amount, regardless of whether or not the goods in question were in fact subject to customs duties, at the time of their importation; and is it therefore incompatible with those EU-law provisions if the domestic rules laid down in Articles 9(1).2 and 69(1) of Presidential Decree No 33 of 26 October 1972, read together in the versions in force at the time of the material facts, provide that in every case, and therefore also in the case of imports that are not liable to VAT — as is the case here, since it concerns documents and goods of negligible value — there has to be compliance with the additional requirement that those imports must in fact be liable to VAT (and customs duty must in fact be paid) at the time of the importation of such goods, even, if need be, when account is taken of the ancillary nature of the transport services in relation to the main services (namely the importation)?

(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).

(2) 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).