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Document 62023CN0037
Case C-37/23, Giocevi: Request for a preliminary ruling from the Corte suprema di cassazione (Italy) lodged on 25 January 2023 — Agenzia delle Entrate v PR
Case C-37/23, Giocevi: Request for a preliminary ruling from the Corte suprema di cassazione (Italy) lodged on 25 January 2023 — Agenzia delle Entrate v PR
Case C-37/23, Giocevi: Request for a preliminary ruling from the Corte suprema di cassazione (Italy) lodged on 25 January 2023 — Agenzia delle Entrate v PR
OJ C 155, 2.5.2023, p. 30–31
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
2.5.2023 |
EN |
Official Journal of the European Union |
C 155/30 |
Request for a preliminary ruling from the Corte suprema di cassazione (Italy) lodged on 25 January 2023 — Agenzia delle Entrate v PR
(Case C-37/23, Giocevi) (1)
(2023/C 155/39)
Language of the case: Italian
Referring court
Corte suprema di cassazione
Parties to the main proceedings
Appellant: Agenzia delle Entrate
Respondent: PR
Question referred
Do the principles set out in the order [of 15 July 2015,] Revenue Agency v Nuova Invincibile srl, C-82/14, EU:C:2015:510, and in the judgment of 17 July 2008, Commission v Italy, C-132/06, EU:C:2008:412, preclude a legislative provision, such as that resulting from Article 33(28) of Legge (Law) No. 183 of 2011, which allows taxpayers to obtain a refund, at the rate of 60 %, of the VAT paid in the period between April 2009 and December 2010, in relation to the earthquake which affected the Abruzzo territory on 6 April 2009?
(1) The name of the present case is a fictitious name. It does not correspond to the real name of any of the parties to the proceedings.