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