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Europe Daily Bulletin No. 11306

1 May 2015
Contents Publication in full By article 38 / 44
COURT OF JUSTICE OF THE EU / (ae) taxation
Limitations regime permitting VAT impunity must be ignored

Brussels, 30/04/2015 (Agence Europe) - Italian judges should set aside the Italian limitation rules on VAT in order to end systematic impunity, concluded Advocate General Juliane Kokott (case C-105/14) before the Court of Justice on Thursday 30 April.

Italian law states that limitation for breaches of VAT rules cannot be extended by more than a quarter of its usual length, meaning that it is only possible to pursue such infringements back some eight years. However, member states have an...

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