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European Union
EN.SA. Srl v Agenzia delle Entrate – Direzione Regionale Lombardia Ufficio Contenzioso (C-712/17)
Consideration of the question referred
The first two parts of the question
32

EN.SA. Srl v Agenzia delle Entrate – Direzione Regionale Lombardia Ufficio Contenzioso (C-712/17)

Judgment of 8 May 2019law://eu/cjeu/2017/c-712-17/para_32@2026-11-11

32From that point of view, the obligation set out in Article 203 of the VAT Directive seeks to eliminate the risk of loss of tax revenue which the right of deduction might entail (judgment of 31 January 2013, Stroy trans, C‑642/11, EU:C:2013:54, paragraph 32).

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

Key facts

Court: Court of Justice · First Chamber
Case: C-712/17 · ECLI:EU:C:2019:374
Decided: 8 May 2019
Procedure: Preliminary reference · referred by the Commissione tributaria regionale di Lombardia (Regional Tax Court, Lombardy, Italy)
Applicant: EN.SA. Srl
Defendant: Agenzia delle Entrate — Direzione Regionale Lombardia Ufficio Contenzioso
Rapporteur: J.-C. Bonichot
Advocate General: J. Kokott
Bench: 5 judges
J.-C. Bonichot, C. Toader, A. Rosas, L. Bay Larsen, M. Safjan
Language: Italian
Official: CURIA · EUR-Lex 62017CJ0712

Topics

Value added tax

History · 1 version

8 May 2019Reading

Connections

Interprets 1: 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
Cited by 11: G Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (T-198/25); Finanzamt Österreich v D GmbH (T-638/24); M. B. v Dyrektor Izby Administracji Skarbowej we Wrocławiu (C-277/24); Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' Sofia pri Tsentralno upravlenie na Natsionalna agentsia za prihodite v 'Legafact' EOOD (C-122/23); Dyrektor Izby Administracji Skarbowej w Warszawie v W. Sp. z o.o (C-114/22); SA Cezam v État belge (C-418/22)6 provisions; P GmbH v Finanzamt Österreich (C-378/21)2 provisions; HUMDA Magyar Autó-Motorsport Fejlesztési Ügynökség Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-397/21); Grupa Warzywna Sp. z o.o. v Dyrektor Izby Administracji Skarbowej we Wrocławiu (C-935/19); UAB “P” v Dyrektor Izby Skarbowej w B (C-48/20)2 provisions; Nicolas Aubriet v Ministre de l'Enseignement supérieur et de la Recherche (C-410/18)
Cites 13: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; Tibor Farkas v Nemzeti Adó- és Vámhivatal Dél-alfödi Regionális Adó Főigazgatósága (C-564/15); TC (C-492/18 PPU); Radu Florin Salomie and Nicolae Vasile Oltean v Direcția Generală a Finanțelor Publice Cluj (C-183/14); Stroy trans EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-642/11)2 provisions; Carlos Escribano Vindel v Ministerio de Justicia (C-49/18); Portugal Telecom SGPS SA v Fazenda Pública (C-496/11); Legatoria Editoriale Giovanni Olivotto (L.E.G.O.) SpA v Gestore dei servizi energetici (GSE) SpA and Others (C-242/17); NCC Construction Danmark A/S v Skatteministeriet (C-174/08); SGI and Valériane SNC v Ministre de l'Action et des Comptes publics (C-459/17, C-460/17); EN.SA. Srl v Agenzia delle Entrate – Direzione Regionale Lombardia Ufficio Contenzioso (C-712/17); Senatex GmbH v Finanzamt Hannover-Nord (C-518/14); The Commissioners for Her Majesty’s Revenue & Customs v RBS Deutschland Holdings GmbH (C-277/09)