- Query in any language with multilingual search
- Access EUR-Lex and EU Commission case law
- See relevant paragraphs highlighted instantly
Similar Documents
Explore similar documents to your case.We Found Similar Cases for You
Case C-493/15: Request for a preliminary ruling from the Corte suprema di cassazione (Italy) lodged on 21 September 2015 — Agenzia delle Entrate v Marco Identi
ECLI:EU:UNKNOWN:62015CN0493
62015CN0493
With us you find everything. Try it now!
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
7.12.2015
Official Journal of the European Union
C 406/20
(Case C-493/15)
(2015/C 406/20)
Language of the case: Italian
Referring court
Parties to the main proceedings
Appellant: Agenzia delle Entrate
Respondent: Marco Identi
Question referred
Must Article 4(3) TEU and Articles 2 and 22 of Sixth Directive 77/388 (1) on the harmonisation of the laws of the Member States relating to turnover taxes be interpreted as precluding the application, in relation to value added tax, of a provision of national law which provides for the extinguishment of debts arising from VAT in favour of taxable persons admitted to the bankruptcy discharge procedure governed by Articles 142 and 143 of Royal Decree No 267/1942?
(1) Sixth Council Directive 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).