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SVInfo
- Referral date: 15-07-2008
- Show case reference
- Ruling date: 23-02-2010
- AG: Cruz Villalón
References in this case
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11.10.2008 |
EN |
Official Journal of the European Union |
C 260/6 |
Reference for a preliminary ruling from the Corte Suprema di Cassazione (Italy) lodged on 15 July 2008 — Latex Srl v Agenzie delle Entrate, Amministrazione Dell'Economia e delle Finanze
(Case C-316/08)
(2008/C 260/09)
Language of the case: Italian
Referring court
Corte Suprema di Cassazione
Parties to the main proceedings
Applicant: Latex Srl
Defendants: Agenzie delle Entrate, Amministrazione Dell'Economia e delle Finanze
Questions referred
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1. |
Does Article 18(4) of the Sixth Directive (1), given the neutrality of the VAT system, permit the Member States to completely exclude the right to deduct, also in the period following the years concerned, providing only for a refund? |
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2. |
If the answer is in the affirmative, do Article 18(4) and the principle of the effectiveness of the protection of rights arising under the Community legal system impose an obligation on the Member States nonetheless to ensure that those refunds are made within a reasonable period of time? |
(1) Directive 388/77/EEC, OJ L 145, p. 1.