The Court of Cassation, with the important ordinance no. 16091 filed yesterday, referred
to the EU Court of Justice the preliminary question relating to the compatibility of the
internal regulations of shell companies with respect to Community legislation, to the
extent that – at national level – the right to deduction is denied if said companies do not
carry out for three consecutive years transactions subject to VAT for an amount at least
equal to the presumed revenues.
Source: eutekne.info
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