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Court of Justice of the European Union · Judgment

C-332/15Criminal proceedings against Giuseppe Astone

Decided
2016-07-28
ECLI
ECLI:EU:C:2016:614
CELEX
62015CJ0332
Finality
Final, the decision cannot be appealed

The court's own keywords

Request for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Articles 167, 168, 178 to 182, 193, 206, 242, 244, 250, 252 and 273 — Right to deduct VAT — Substantive requirements — Formal requirements — Limitation period — National provisions excluding the right to deduct where there is a failure to comply with the formal requirements — Tax evasion.

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.

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    • 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

    Model cardAudit