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Case C-2/08: Judgment of the Court (Second Chamber) of 3 September 2009 (Reference for a preliminary ruling from the Corte suprema di cassazione (Italy)) — Amministrazione dell’Economia e delle Finanze, Agenzia delle Entrate v Fallimento Olimpiclub Srl (VAT — Primacy of Community law — Provision of national law laying down the principle of res judicata)
ECLI:EU:UNKNOWN:62008CA0002
62008CA0002
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Official Journal of the European Union
(Case C-2/08)
(VAT - Primacy of Community law - Provision of national law laying down the principle of res judicata)
2009/C 256/09
Language of the case: Italian
Referring court
Parties to the main proceedings
Applicants: Amministrazione dell’Economia e delle Finanze, Agenzia delle Entrate
Defendant: Fallimento Olimpiclub Srl
Re:
Reference for a preliminary ruling — Corte suprema di cassazione — Interpretation of Directive 77/388/EEC: 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) — Primacy of Community law — Provision of national law laying down the principle of res judicata leading to a result which is incompatible with Community VAT law
Operative part of the judgment
Community law precludes the application, in circumstances such as those of the case before the referring court, of a provision of national law, such as Article 2909 of the Italian Civil Code, in a dispute concerning value added tax and relating to a tax year for which no final judicial decision has yet been delivered, to the extent that it would prevent the national court seised of that dispute from taking into consideration the rules of Community law concerning abusive practice in the field of value added tax.
* * *
(1) OJ C 79, 29.3.2008.