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Document 62013CN0272

Case C-272/13: Request for a preliminary ruling from the Commissione Tributaria Regionale per la Toscana (Italy) lodged on 21 May 2013 — Equoland Soc. coop. arl v Agenzia delle Dogane

OJ C 207, 20.7.2013, p. 32–32 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
OJ C 207, 20.7.2013, p. 8–8 (HR)

20.7.2013   

EN

Official Journal of the European Union

C 207/32


Request for a preliminary ruling from the Commissione Tributaria Regionale per la Toscana (Italy) lodged on 21 May 2013 — Equoland Soc. coop. arl v Agenzia delle Dogane

(Case C-272/13)

2013/C 207/53

Language of the case: Italian

Referring court

Commissione Tributaria Regionale per la Toscana

Parties to the main proceedings

Applicant: Equoland Soc. coop. arl

Defendant: Agenzia delle Dogane — Ufficio delle Dogane di Livorno

Questions referred

1.

In order to benefit, under Article 16 of the Sixth Council Directive 77/388/EEC (1) of 17 May 1977 and Articles 154 and 157 of Council Directive 2006/112/EC, (2) from the exemption from the payment of the VAT on importation resulting from the placement of the imported goods under warehousing arrangements other than customs warehousing, that is to say under VAT warehousing arrangements, is it sufficient that such placement occur only on paper and not physically?

2.

Do the Sixth Council Directive 77/388/EEC and Council Directive 2006/112/EC preclude a practice whereby a Member State collects VAT on importation despite the fact that that VAT — by error or irregularity — has been settled already under the reverse charge mechanism through self-invoicing and simultaneous entry in the sales and purchases register?

3.

Is the principle of VAT neutrality breached when the Member State seeks to collect VAT which has already been settled under the reverse charge mechanism through self-invoicing and simultaneous entry in the sales and purchases register?


(1)  Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization 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).


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