Request for a preliminary ruling from the Corte suprema di cassazione (Italy) lodged on 25 January 2023 — Agenzia delle Entrate v PR

(Case C-37/23, Giocevi) (1)

(2023/C 155/39)

Language of the case: Italian

Referring court

Corte suprema di cassazione

Parties to the main proceedings

Appellant: Agenzia delle Entrate

Respondent: PR

Question referred

Do the principles set out in the order [of 15 July 2015,] Revenue Agency v Nuova Invincibile srl, C-82/14, EU:C:2015:510, and in the judgment of 17 July 2008, Commission v Italy, C-132/06, EU:C:2008:412, preclude a legislative provision, such as that resulting from Article 33(28) of Legge (Law) No. 183 of 2011, which allows taxpayers to obtain a refund, at the rate of 60 %, of the VAT paid in the period between April 2009 and December 2010, in relation to the earthquake which affected the Abruzzo territory on 6 April 2009?

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(1)  The name of the present case is a fictitious name. It does not correspond to the real name of any of the parties to the proceedings.