C-246/16Enzo Di Maura v Agenzia delle Entrate – Direzione Provinciale di Siracusa

Domstolens egne nøkkelord

Reference for a preliminary ruling — Value added tax (VAT) — Taxable amount — Sixth Directive 77/388/EEC — Second subparagraph of Article 11C(1) — Restriction of the right to reduce the taxable amount in the event of non-payment by the other party to the contract — Scope for implementation by the Member States — Proportionality of the period of pre-financing by the trader.

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