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Court of Justice of the European Union · Judgment

C-211/16Bimotor SpA v Agenzia delle Entrate - Direzione Provinciale II di Torino

Decided
2017-03-16
ECLI
ECLI:EU:C:2017:221
CELEX
62016CJ0211
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Value added tax — Principle of fiscal neutrality — National legislation laying down a fixed maximum ceiling limiting the amount of refund or compensation of credit or excess value added tax.

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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    • Model card and audit published under the EU AI Act

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