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Document 62016CN0211

Case C-211/16: Request for a preliminary ruling from the Commissione Tributaria Provinciale di Torino (Italy) lodged on 15 April 2016 — Bimotor SpA v Agenzia delle Entrate — Direzione Provinciale II di Torino

OJ C 251, 11.7.2016, 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)

11.7.2016   

EN

Official Journal of the European Union

C 251/7


Request for a preliminary ruling from the Commissione Tributaria Provinciale di Torino (Italy) lodged on 15 April 2016 — Bimotor SpA v Agenzia delle Entrate — Direzione Provinciale II di Torino

(Case C-211/16)

(2016/C 251/10)

Language of the case: Italian

Referring court

Commissione Tributaria Provinciale di Torino

Parties to the main proceedings

Appellant: Bimotor SpA

Respondent: Agenzia delle Entrate — Direzione Provinciale II di Torino

Question referred

Does the Community legislation on VAT (Sixth Council Directive 77/388/EEC (1) of 17 May 1977, as amended by Directive 2002/38/EC (2) and Directive 2006/112/EC (3)) preclude legislation of a Member State — such as Article 34(1) of Law No 388 of 23 December 2000 — under which VAT claims may be repaid or used to offset tax owed, for a given tax year, not in their entirety but only up to a predetermined maximum limit?


(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 2002/38/EC of 7 May 2002 amending and amending temporarily Directive 77/388/EEC as regards the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services (OJ 2002 L 128, p. 41).

(3)  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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