Astone (Judgment) French Text [2016] EUECJ C-332/15 (28 July 2016)

Astone (Judgment) French Text [2016] EUECJ C-332/15 (28 July 2016)

EU law does not preclude national rules imposing a limitation period for exercising the right to deduct VAT, provided the principles of equivalence and effectiveness are respected. Nor does it preclude national rules allowing refusal of the right to deduct VAT where the taxpayer has fraudulently failed to comply with most formal requirements, provided such fraud is established by the national court.

Citation
[2016] EUECJ C-332/15
Parties
Defendant: Giuseppe Astone; Represented Entity: La Società Del Ferro Srl; Intervener: Government of Italy; Intervener: Government of Greece; Intervener: European Commission
Jurisdiction
European Union
Judgment Date
28 July 2016
Procedural Posture
Preliminary Ruling (renvoi Préjudiciel) / Judgment on Reference From Tribunale Di Treviso
Outcome
Questions answered; national rules not precluded by EU law under specified conditions.
Legal Topics
Value Added Tax (vat), Right of Deduction, Formal and Substantive Requirements, Fraud, Limitation Periods, Directive 2006/112/ec
Tax Law European Union Law Criminal Law Value Added Tax (vat) Right of Deduction Formal and Substantive Requirements Fraud Limitation Periods +1 more

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Parties

Giuseppe Astone

Defendant

La Società Del Ferro Srl

Represented Entity

Government of Italy

Intervener

Government of Greece

Intervener

European Commission

Intervener

Procedural Posture

Preliminary Ruling (renvoi Préjudiciel) / Judgment on Reference From Tribunale Di Treviso

Legal Issues

  1. 1 Whether EU VAT Directive precludes national rules excluding right to deduct VAT for failure to comply with formal requirements such as filing returns or invoice registration, even in criminal context.
  2. 2 Whether a limitation period for exercising the right to deduct VAT is compatible with EU law.

Ratio Decidendi

EU law does not preclude national rules imposing a limitation period for exercising the right to deduct VAT, provided the principles of equivalence and effectiveness are respected. Nor does it preclude national rules allowing refusal of the right to deduct VAT where the taxpayer has fraudulently failed to comply with most formal requirements, provided such fraud is established by the national court.

Court Disposition

Questions answered; national rules not precluded by EU law under specified conditions.

Orders

  • Articles 167, 168, 178, 179(1), 180, and 182 of Directive 2006/112/EC do not preclude a national limitation period for exercising the right to deduct VAT, provided equivalence and effectiveness are respected.
  • Articles 168, 178, 179, 193, 206, 242, 244, 250, 252, and 273 of Directive 2006/112/EC do not preclude national rules allowing refusal of the right to deduct VAT where fraudulent non-compliance with most formal requirements is established.