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Document 81985IT0208(01)

Tribunale di Napoli, ordinanza dell'08/02/85
Snc Vincenzo Sannino / Amministrazione delle finanze dello Stato

Date of document:
08/02/1985
Author:
Nationale rechtbanken
Country or organisation from which the request originates:
Italië
Form:
Besluit van de nationale rechtbanken inzake het recht van de Europese Unie
Internal reference:
IA/03844-A
Authentic language:
Italiaans
Notes relating to the decision:
Descriptors:

EEC - Free movement of goods ; Customs duties / charges having equivalent effect - Charges for administrative services - Prohibition - Recovery - Retroactive national provisions under which the refund is conditional upon proof provided by the interested party that the tax has not been passed on to third parties - Question of constitutionality
Publication:

Gazzetta ufficiale della Repubblica italiana 1986 Spec.1 nº 2 p.17-18

Giurisprudenza costituzionale 1986 II p.18-19 (résumé)
Provisions of national law in application:

IT - Costituzione, art. 11

Decreto del Presidente della Repubblica 30/09/1982 no. 688, art. 19