Bimotor SpA v Agenzia delle Entrate – Direzione Provinciale II of Torino: ECJ 16 Mar 2017

ECJ (Taxation : Value Added Tax Taxation : Value Added Tax – Judgment) Reference for a preliminary ruling – Value added tax – Principle of fiscal neutrality – National legislation providing for a maximum ceiling limiting the amount of repayment or offsetting of the value added tax credit or surplus

Citations:

ECLI:EU:C:2017:221, [2017] EUECJ C-211/16

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 24 March 2022; Ref: scu.581044