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European Union
Agenzia delle Entrate v Federal Express Europe Inc (C-273/16)
Judgment
Consideration of the question referred
31

Agenzia delle Entrate v Federal Express Europe Inc (C-273/16)

Judgment of 4 Oct 2017law://eu/cjeu/2016/c-273-16/para_31@2026-11-10

31It follows that, in so far as, in the present case, the question referred concerns a tax adjustment notice issued by the Revenue Authority relating to 2007, the VAT Directive is applicable ratione temporis to the dispute in the main proceedings.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · First Chamber
Case: C-273/16 · ECLI:EU:C:2017:733
Decided: 4 Oct 2017
Procedure: Preliminary reference · referred by the Corte suprema di cassazione (Supreme Court of Cassation, Italy)
Applicant: Agenzia delle Entrate
Defendant: Federal Express Europe Inc.
Rapporteur: R. Silva de Lapuerta
Advocate General: E. Tanchev
Bench: 5 judges
R. Silva de Lapuerta, E. Regan, J.-C. Bonichot, C.G. Fernlund, S. Rodin
Language: Italian
Official: CURIA · EUR-Lex 62016CJ0273

Topics

Value added tax

History · 1 version

4 Oct 2017Reading

Connections

Interprets 1: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Cited by 4: SC Cartrans Preda SRL v Direcţia Generală Regională a Finanţelor Publice Ploieşti - Administraţia Judeţeană a Finanţelor Publice Prahova (C-461/21); Generali Seguros SA v Autoridade Tributária e Aduaneira (C-42/22); Suzlon Wind Energy Portugal - Energia Eólica Unipessoal, Lda v Autoridade Tributária e Aduaneira (C-605/20)2 provisions; Commissioners for Her Majesty's Revenue and Customs v Volkswagen Financial Services (UK) Ltd (C-153/17)
Cites 12: Treaty on the Functioning of the European Union (consolidated 2016); Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; Council Directive 2006/79/EC of 5 October 2006 on the exemption from taxes of imports of small consignments of goods of a non-commercial character from third countries (codified version); Har Vaessen Douane Service BV v Staatssecretaris van Financiën (C-7/08); Council Regulation (EEC) No 918/83 of 28 March 1983 setting up a Community system of reliefs from customs duty; BGŻ Leasing sp. z o.o. v Dyrektor Izby Skarbowej w Warszawie (C-224/11); Directeur général des finances publiques v Mapfre asistencia compañia internacional de seguros y reaseguros SA and Mapfre warranty SpA v Directeur général des finances publiques (C-584/13); Skatteverket v PCF Clinic AB (C-91/12); Council Directive 91/680/EEC of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers; Council Directive 83/181/EEC of 28 March 1983 determining the scope of Article 14 (1) (d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goods; Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods (Codified version); Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment