This document is an excerpt from the EUR-Lex website
Document 62016CA0211
Case C-211/16: Judgment of the Court (Seventh Chamber) of 16 March 2017 (request for a preliminary ruling from the Commissione Tributaria Provinciale di Torino — Italy) — Bimotor SpA v Agenzia delle Entrate — Direzione Provinciale II di Torino (Reference for a preliminary ruling — Value added tax — Principle of fiscal neutrality — National legislation laying down a fixed maximum ceiling limiting the amount of refund or compensation of credit or excess value added tax)
Case C-211/16: Judgment of the Court (Seventh Chamber) of 16 March 2017 (request for a preliminary ruling from the Commissione Tributaria Provinciale di Torino — Italy) — Bimotor SpA v Agenzia delle Entrate — Direzione Provinciale II di Torino (Reference for a preliminary ruling — Value added tax — Principle of fiscal neutrality — National legislation laying down a fixed maximum ceiling limiting the amount of refund or compensation of credit or excess value added tax)
Case C-211/16: Judgment of the Court (Seventh Chamber) of 16 March 2017 (request for a preliminary ruling from the Commissione Tributaria Provinciale di Torino — Italy) — Bimotor SpA v Agenzia delle Entrate — Direzione Provinciale II di Torino (Reference for a preliminary ruling — Value added tax — Principle of fiscal neutrality — National legislation laying down a fixed maximum ceiling limiting the amount of refund or compensation of credit or excess value added tax)
OJ C 151, 15.5.2017, p. 13–13
(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 151/13 |
Judgment of the Court (Seventh Chamber) of 16 March 2017 (request for a preliminary ruling from the Commissione Tributaria Provinciale di Torino — Italy) — Bimotor SpA v Agenzia delle Entrate — Direzione Provinciale II di Torino
(Case C-211/16) (1)
((Reference for a preliminary ruling - Value added tax - Principle of fiscal neutrality - National legislation laying down a fixed maximum ceiling limiting the amount of refund or compensation of credit or excess value added tax))
(2017/C 151/17)
Language of the case: Italian
Referring court
Commissione Tributaria Provinciale di Torino
Parties to the main proceedings
Applicant: Bimotor SpA
Defendant: Agenzia delle Entrate — Direzione Provinciale II di Torino
Operative part of the judgment
The first paragraph of Article 183 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2010/45/EU of 13 July 2010, must be interpreted as not precluding national legislation, such as that at issue in the main proceedings, which limits to a set maximum amount the compensation of certain tax debts by value added tax credits, for each taxation period, to the extent that national law provides in any event the possibility for the taxable person to recover the full value added tax credit within a reasonable period.