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Court of Justice of the European Union · Judgment

C-162/07Ampliscientifica Srl and Amplifin SpA v Ministero dell’Economia e delle Finanze and Agenzia delle Entrate

Decided
2008-05-22
ECLI
ECLI:EU:C:2008:301
CELEX
62007CJ0162
Finality
Final, the decision cannot be appealed

The court's own keywords

Sixth VAT directive - Taxable persons - Second subparagraph of Article 4(4) - Parent companies and subsidiaries - Implementation by the Member State of the single taxable person scheme - Conditions - Consequences.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

    Verifiable trust signals

    • Six fixed blocks, one source per line
    • No sentence written by a language model
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    • No customer data, no documents, no advice
    • Model card and audit published under the EU AI Act

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