The Corte suprema di Cassazione requested a preliminary ruling in the case Identi (C-493/15) from the European Court of Justice …
The Corte suprema di Cassazione requested a preliminary ruling in the case Identi (C-493/15) from the European Court of Justice.
The judicial order was received on the 21 of September 2015 by the Court, with a reference for the interpretation of Articles 2 and 22 of the Sixth VAT Directive (77/388) in relation to the hypothesis that a bankruptcy discharge procedure under national law should lead to the extinguishment of debts arising from VAT in favour of taxable persons.
This is not the first Italian case that deals with bankruptcy and its impact on the ‘own resources’. In fact, there is still pending the case Degano Trasporti C-546/14 that deals with the possibility that the Treasury obtains the payment of only a part of the VAT due by the taxable person in the event of bankruptcy.
Prof. Paolo Centore
