Type: Judgment

Authority: European Authorities: Euopean Union' Court of Justice

Date: 03/29/2012

Subject: The Court affirmed that EU law does not preclude the application in value added tax matters of an exceptional provision of national law which provides for the automatic conclusion of proceedings pending before the tax court of third instance where those proceedings originate in an application brought at first instance more than 10 years, and in practice more than 14 years, before the date of the entry into force of that provision and the tax authorities have been unsuccessful at first and second instance, the consequence of that automatic conclusion being that the decision of the court of second instance becomes final and binding and the debt claimed by the tax authorities is extinguished. According to the Court, this is an exceptions provision whose aim is to ensure observance of the principle that judgment must be given within a reasonable time, and which does not create significant differences in the way in which taxable persons are treated as a whole. It does not therefore infringe the principle of fiscal neutrality.

Parties: Ufficio IVA di Piacenza

Classification: Equality - Art. 21 Non discrimination - Justice - General provisions - Art. 54 Prohibition of abuse of rights

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