EU tax law WEB Astone - C-332/15

28.9.2015   

EN

Official Journal of the European Union

C 320/16

(1)

Do the provisions of Directive 2006/2012/EC of 28 November 2006 (1), as interpreted by the Community case-law recalled in the grounds of this order, preclude Member State rules — such as those set out above and in force in Italy (Article 19 of Presidential Decree 633/1972) — which exclude the possibility, including for the purposes of criminal law, of exercising the right to deduct where there has been a failure to file VAT returns, in particular, the return for the second year after the year in which the right to deduct arose?

(2)

Do the provisions of Directive 2006/2012/EC of 28 November 2006, as interpreted by the Community case-law recalled in the grounds of this order, preclude Member State rules — such as those set out above in force in Italy (Articles 25 and 39 of Presidential Decree 633/1972) — which exclude the possibility, including for the purposes of criminal law, of taking account, for the purposes of the deduction of VAT, of purchase invoices which the taxable person has completely failed to register?