Judgment of the Court (First Chamber) of 23 November 2017 (request for a preliminary ruling from the Commissione tributaria provinciale di Siracusa — Italy) — Enzo Di Maura v Agenzia delle Entrate — Direzione Provinciale di Siracusa

(Case C-246/16) (1)

((Reference for a preliminary ruling - Value added tax (VAT) - Taxable amount - Sixth Directive 77/388/EEC - Second subparagraph of Article 11C(1) - Restriction of the right to reduce the taxable amount in the event of non-payment by the other party to the contract - Scope for implementation by the Member States - Proportionality of the period of pre-financing by the trader))

(2018/C 022/10)

Language of the case: Italian

Referring court

Commissione tributaria provinciale di Siracusa

Parties to the main proceedings

Applicant: Enzo Di Maura

Defendant: Agenzia delle Entrate — Direzione Provinciale di Siracusa

Operative part of the judgment

Article 11C(1) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the law of the Member State relating to turnover taxes — Common system of value added tax: uniform basis of assessment must be interpreted as meaning that a Member State may not make the reduction of the VAT taxable amount in the event of total or partial non-payment subject to the condition that insolvency proceedings have been unsuccessful when such proceedings may last longer than ten years.

(1)  OJ C 260, 18.7.2016.