- 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-546/14: Judgment of the Court (Second Chamber) of 7 April 2016 (request for a preliminary ruling from the Tribunale di Udine — Italy) — proceedings by Degano Trasporti Sas di Ferruccio Degano & C., in liquidation (Reference for a preliminary ruling — Taxation — VAT — Article 4(3) TEU — Directive 2006/112/EC — Insolvency — Procedure for an arrangement with creditors — Partial payment of VAT debts)
ECLI:EU:UNKNOWN:62014CA0546
62014CA0546
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
13.6.2016
Official Journal of the European Union
C 211/15
(Case C-546/14) (*)
((Reference for a preliminary ruling - Taxation - VAT - Article 4(3) TEU - Directive 2006/112/EC - Insolvency - Procedure for an arrangement with creditors - Partial payment of VAT debts))
(2016/C 211/17)
Language of the case: Italian
Referring court
Party to the main proceedings
Intervening party:
Pubblico Ministero presso il Tribunale di Udine
Operative part of the judgment
Article 4(3) TEU and Articles 2, 250(1) and 273 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax do not preclude national legislation, such as that at issue in the main proceedings, interpreted as meaning that an insolvent trader may apply to a court to open a procedure for an arrangement with creditors for the purpose of settling its debts by liquidating its assets, in which that trader offers only partial payment of a value added tax debt and establishes by an independent expert’s report that that debt would not be repaid more fully in the event of that trader’s bankruptcy.
(*) Language of the case: Italian.
(2016/C 211/17)
ECLI:EU:C:2016:140