(1)

Do Article 4(3) TEU and Articles 250 and 273 of Directive 2006/112/EC (1) (or the analogous Articles 2 and 22 of Directive 77/388/EEC) preclude the national legislation laid down in Article 1(193)(a) of legge 197 del 2022 (Law No 197/2022), in so far as it excludes from the mechanism of simplified resolution only disputes concerning [even] only partially the VAT levied on imports and not also those concerning even only partially [EU] VAT or VAT provided for by EU law, for which the simplified resolution of disputes is instead permitted;

(2)

Do the principle of fiscal neutrality and the proper functioning of the common system of value added tax preclude the national legislation laid down in Article 1(193)(a) of Law No 197/2022 in so far as it – illogically or otherwise in a discriminatory manner – excludes from the mechanism of simplified resolution only disputes concerning the VAT levied on imports and not also those concerning even only partially [EU] VAT or VAT provided for by EU law, for which the simplified resolution of disputes is instead permitted, taking into account also the principle referred to in Article 4(3) TEU with which national rules and practices must comply;

(3)

Is the mechanism of simplified resolution laid down in the abovementioned national legislation, even if considered compatible with EU law, contrary to the general principle of proportionality, in so far as it could result in a benefit for the private taxpayer of up to 95 % of the unpaid tax and, consequently, an economic loss for the State budget, which is also significant from the point of view of EU law.