This document is an excerpt from the EUR-Lex website
Document 62015CA0493
Case C-493/15: Judgment of the Court (Seventh Chamber) of 16 March 2017 (request for a preliminary ruling from the Corte suprema di cassazione — Italy) — Agenzia delle Entrate v Marci Identi (Reference for a preliminary ruling — Taxation — Value added tax — Article 4(3) TEU — Sixth Directive — State aid — Procedure discharging bankrupt natural persons from debts (esdebitazione) — Ineligibility of VAT debts)
Case C-493/15: Judgment of the Court (Seventh Chamber) of 16 March 2017 (request for a preliminary ruling from the Corte suprema di cassazione — Italy) — Agenzia delle Entrate v Marci Identi (Reference for a preliminary ruling — Taxation — Value added tax — Article 4(3) TEU — Sixth Directive — State aid — Procedure discharging bankrupt natural persons from debts (esdebitazione) — Ineligibility of VAT debts)
Case C-493/15: Judgment of the Court (Seventh Chamber) of 16 March 2017 (request for a preliminary ruling from the Corte suprema di cassazione — Italy) — Agenzia delle Entrate v Marci Identi (Reference for a preliminary ruling — Taxation — Value added tax — Article 4(3) TEU — Sixth Directive — State aid — Procedure discharging bankrupt natural persons from debts (esdebitazione) — Ineligibility of VAT debts)
OJ C 151, 15.5.2017, p. 7–8
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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15.5.2017 |
EN |
Official Journal of the European Union |
C 151/7 |
Judgment of the Court (Seventh Chamber) of 16 March 2017 (request for a preliminary ruling from the Corte suprema di cassazione — Italy) — Agenzia delle Entrate v Marci Identi
(Case C-493/15) (1)
((Reference for a preliminary ruling - Taxation - Value added tax - Article 4(3) TEU - Sixth Directive - State aid - Procedure discharging bankrupt natural persons from debts (esdebitazione) - Ineligibility of VAT debts))
(2017/C 151/10)
Language of the case: Italian
Referring court
Corte suprema di cassazione
Parties to the main proceedings
Applicant: Agenzia delle Entrate
Defendant: Marci Identi
Operative part of the judgment
EU law, in particular Article 4(3) TEU and Articles 2 and 22 of the 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, and the rules on State aid, must be interpreted to the effect that it does not preclude value added tax debts from being declared irrecoverable under national legislation, such as that at issue in the main proceedings, providing for a bankruptcy discharge procedure by means of which a court may, under certain conditions, declare irrecoverable the debts of a natural person which have not been settled by the close of the bankruptcy proceedings initiated against that person.