Court of Justice of the European Union · Judgment

C-712/17EN.SA. Srl v Agenzia delle Entrate – Direzione Regionale Lombardia Ufficio Contenzioso

Decided: 2019-05-08
ECLI: ECLI:EU:C:2019:374
CELEX: 62017CJ0712
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Value added tax (VAT) — Fictitious transactions — Impossibility of deducting the tax — Obligation on the issuer of an invoice to pay the VAT indicated thereon — Fine in an amount equal to the amount of the improperly deducted VAT — Whether compatible with the principles of VAT neutrality and proportionality.

Interprets

EUR-Lex The 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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