Request for a preliminary ruling from the Corte suprema di cassazione (Italy) lodged on 11 April 2022 — Fallimento Villa di Campo Srl v Agenzia delle Entrate

(Case C-250/22)

(2022/C 266/15)

Language of the case: Italian

Referring court

Corte suprema di cassazione

Parties to the main proceedings

Appellant: Fallimento Villa di Campo Srl

Cross-appellant: Agenzia delle Entrate

Question referred

Do Article 5(8) of Directive 77/388/EEC (1) and Article 19 of Directive 2006/112/EC (2) preclude national legislation such as Article 20 of Presidential Decree No 131 of 26 April 1986, as amended by points (1) and (2) of Article 1(87)(a) of Law No 205 of 27 December 2017 and by Article 1(1084) of Law No 145 of 30 December 2018, which requires that the tax authorities classify transactions between parties solely on the basis of the textual information contained in the relevant contract and prohibits the use of extrinsic (extratextual) information (even if it objectively exists and is proven), with the result that the tax authorities are absolutely precluded from proving that an economic supply, constituting a transfer of a business, which is in itself indissociable, has in reality been artificially broken down into a number of different supplies — multiple supplies of goods — and therefore gives rise to a right to deduct VAT where the requirements laid down by EU law are not met?

(1)  Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1).

(2)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).