Court of Justice of the European Union · Judgment

C-648/16Fortunata Silvia Fontana v Agenzia delle Entrate - Direzione provinciale di Reggio Calabria

Decided: 2018-11-21
ECLI: ECLI:EU:C:2018:932
CELEX: 62016CJ0648
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 273 — Tax adjustment — Method of calculating the taxable amount by extrapolation — Right to deduct VAT — Presumption — Principles of neutrality and proportionality — National law basing the calculation of VAT on presumed turnover.

Interprets

EUR-Lex The Court

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

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