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
(2017/C 030/23)
Language of the case: Italian
Appellant: Agenzia delle Entrate — Direzione provinciale Ufficio controlli di Bolzano
Respondent: Palais Kaiserkron Srl
Must Article 401 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax be interpreted as meaning that the value added tax and registration duty (payable on lease agreements for commercial property under Articles 40 and 5(1)(a-bis) of the first part of the schedule of charges of Presidential Decree No 131 of 26 April 1986) may be levied cumulatively, or rather as meaning that registration duty is in the nature of a turnover tax?
Language of the case: Italian
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(1) OJ 2006 L 347, p. 1.