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  • 62000CJ0078

    Judgment of the Court (Fifth Chamber) of 25 October 2001.

    Commission of the European Communities v Italian Republic.

    Failure by a Member State to fulfil its obligations - Articles 17 and 18 of the Sixth VAT Directive - Issue of Government bonds to refund excess VAT - Category of taxable persons whose tax position is in credit.

    Case C-78/00.

    European Court reports 2001 Page I-08195


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