Court of Justice of the European Union · EU

Judgment of the Court (Third Chamber) of 15 December 2011.#Banca Antoniana Popolare Veneta SpA v Ministero dell'Economia e delle Finanze and Agenzia delle Entrate.#Reference for a preliminary ruling: Corte suprema di cassazione - Italy.#VAT - Recovery of VAT paid but not due - National legislation under which actions may be brought for the recovery of sums paid but not due, before different courts and subject to different time-limits, depending on whether the claimant is the recipient of the services or their supplier - Possibility for the recipient to claim a VAT refund from the supplier after the expiry of the time-limits within which the supplier is able to bring an action against the tax authority - Principle of effectiveness.#Case C-427/10.

Identifier

CELEX 62010CJ0427

Status

decided

Decided

15 December 2011

Official source

https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62010CJ0427

Source provider

eurlex

Retrieved

2026-08-27T15:52:30.115Z