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Case C-162/07: Judgment of the Court (Third Chamber) of 22 May 2008 (reference for a preliminary ruling from the Corte Suprema di Cassazione (Italy)) — Ampliscientifica Srl, Amplifin SpA v Ministero dell'Economia e delle Finanze, Agenzia delle Entrate (Sixth VAT directive — Taxable persons — Second subparagraph of Article 4(4) — Parent companies and subsidiaries — Implementation by the Member State of the single taxable person scheme — Conditions — Consequences)
- CELEX number:
- 62007CA0162
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 22/05/2008
- Number of pages:
- 1
Judgment of the Court (Third Chamber) of 22 May 2008.
Ampliscientifica Srl and Amplifin SpA v Ministero dell’Economia e delle Finanze and Agenzia delle Entrate.
Reference for a preliminary ruling: Corte suprema di cassazione - Italy.
Sixth VAT directive - Taxable persons - Second subparagraph of Article 4(4) - Parent companies and subsidiaries - Implementation by the Member State of the single taxable person scheme - Conditions - Consequences.
Case C-162/07.
ECLI identifier: ECLI:EU:C:2008:301
- CELEX number:
- 62007CJ0162
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 22/05/2008
Domain: All, CELEX number: 62007C?0162, Search language: French