Agenzia delle Entrate v Identi (Case C-493/15), Court of Justice of the EU, 16 March 2017
Recoverability of VAT debts
In 2008 an Italian court granted the respondent Identi discharge from bankruptcy. After that the tax authorities issued an assessment to the respondent for VAT and the regional tax on productive activities for 2003. They asked the Italian Supreme Court of Cassation to set aside on a point of law the judgment of the regional tax court that the assessment was unlawful.
The Italian Supreme Court stated that the bankruptcy discharge procedure was intended to allow the person benefiting from it to ‘make a fresh start’. They would be discharged from all their previous debts owed to creditors with a declared interest in the bankruptcy and which were not settled at the hearing.
It referred the matter to the Court of Justice of the EU (ECJ) and asked whether the bankruptcy discharge procedure complied with EU law. In effect ...
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