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Case C-37/23, Giocevi : Order of the Court (Eighth Chamber) of 18 March 2024 (request for a preliminary ruling from the Corte suprema di cassazione – Italy) – Agenzia delle Entrate v PR (Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 2, 206 and 273 – Principle of fiscal neutrality – Reduction of the VAT payable by taxable persons affected by the earthquake of 6 April 2009 in the Abruzzo region)
ECLI:EU:UNKNOWN:62023CB0037
62023CB0037
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Official Journal of the European Union
C series
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C/2024/3580
17.6.2024
(Case C-37/23,
Giocevi)
(Reference for a preliminary ruling - Article 99 of the Rules of Procedure of the Court of Justice - Common system of value added tax (VAT) - Directive 2006/112/EC - Articles 2, 206 and 273 - Principle of fiscal neutrality - Reduction of the VAT payable by taxable persons affected by the earthquake of 6 April 2009 in the Abruzzo region)
(C/2024/3580)
Language of the case: Italian
Referring court
Parties to the main proceedings
Appellant in the appeal on a point of law: Agenzia delle Entrate
Respondent in the appeal on a point of law: PR
Operative part of the order
Articles 2, 206 and 273 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, read in conjunction with the principle of fiscal neutrality,
must be interpreted as precluding national legislation that provides, for taxable persons affected by the earthquake that struck the region of Abruzzo (Italy), for a 60% reduction of the value added tax amount normally payable by those persons for the period from April 2009 to December 2010.
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ELI: http://data.europa.eu/eli/C/2024/3580/oj
ISSN 1977-091X (electronic edition)
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* Language of the case: Italian.