Judgment of the Court (First Chamber) of May 8, 2019.#EN.SA. Srl v Agenzia delle Entrate – Direzione Regionale Lombardia Ufficio Contenzioso.#Reference for a preliminary ruling – Value added tax (VAT) f – Fictitious operations – Impossibility of deducting the tax – Obligation, for the issuer of an invoice, to pay the VAT appearing therein – Fine of an amount equal to that of the VAT unduly deducted – Compatibility with the principles of neutrality of VAT and proportionality.#Case C-712/17.

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Official record CELEX 62017CJ0712_SUM from European Union at Court of Justice of the European Union. Dated 8 May 2019. Status: decided.

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• Arrêt de la Cour (première chambre) du 8 mai 2019.#EN.SA. Srl contre Agenzia delle Entrate – Direzione Regionale Lombardia Ufficio Contenzioso.#Renvoi préjudiciel – Taxe sur la valeur ajoutée (TVA) f – Opérations fictives – Impossibilité de déduire la taxe – Obligation, pour l’émetteur d’une facture, d’acquitter la TVA qui y figure – Amende d’un montant égal à celui de la TVA indûment déduite – Compatibilité avec les principes de neutralité de la TVA et de proportionnalité.#Affaire C-712/17.

  judgment · FR · 8 May 2019

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