Request for a preliminary ruling from the Tribunale di Udine (Italy) lodged on 28 November 2014 — Degano Trasporti S.a.s. di Ferruccio Degano & C., in liquidazione

(Case C-546/14)

(2015/C 081/05)

Language of the case: Italian

Referring court

Tribunale di Udine

Parties to the main proceedings

Applicant: Degano Trasporti S.a.s. di Ferruccio Degano & C., in liquidation

Question referred

On a proper construction of the principles and rules contained in Article 4(3) TEU and Council Directive 2006/112/EC (1), as already interpreted in the judgments of the Court of Justice of 17 July 2008 in C-132/06, of 11 December 2008 in C-174/07, and of 29 March 2012 in C-500/10, must those principles and rules also be interpreted in such a way that a national rule (and, therefore, in respect of the case in the main proceedings, an interpretation of Articles 162 and 182(b) of the Bankruptcy Law) is incompatible [with EU law] where, under that rule, a proposal for an arrangement with creditors with the liquidation of the debtor’s assets, permits only partial payment of the State’s claim in respect of VAT, where there is no tax settlement and where, in respect of that claim, a larger payment in the event of bankruptcy is not foreseeable on the basis of an assessment by an independent expert and following the formal review of the court?

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