Uzasadnienie
Provisional text
OPINION OF ADVOCATE GENERAL
SPIELMANN
delivered on 11 June 2026 (1)
Case C‑308/25
Agenzia delle Entrate – Direzione Provinciale di Bergamo
v
Isolanti Group Srl
(Request for a preliminary ruling from the Corte di Giustizia Tributaria di secondo grado della Lombardia – Milano (Tax Court of Second Instance, Lombardy – Milan, Italy))
( Reference for a preliminary ruling – Article 4(3) TEU – Obligation to ensure effective collection of the European Union’s own resources – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 2 and 273 – Principle of tax neutrality – National legislation permitting the simplified resolution of tax disputes )
Introduction
1. This request for a preliminary ruling concerns tax legislation which allows taxable persons for the purposes of value added tax (VAT) who have failed to meet certain requirements and have brought proceedings before the tax courts to have their tax debt extinguished, except in disputes relating to the VAT levied on imports. By way of derogation from the ordinary rules, the savings made may range, depending on the level of proceedings and the stage of the proceedings, from 10% to 95% of the tax debt and include exemption from payment of late payment interest and penalties.
2. In proceedings between the Agenzia delle Entrate – Direzione Provinciale di Bergamo (Tax Authority – Provincial Directorate of Bergamo, Italy) (‘the tax authority’) and Isolanti Group Srl, the legal successor to Bergamo Isolanti SpA, concerning the recovery of unduly deducted VAT, the Corte di Giustizia Tributaria di secondo grado della Lombardia – Milano (Tax Court of Second Instance, Lombardy – Milan, Italy), the referring court, raises the question of whether it is required to discontinue the proceedings on the basis of the simplified resolution of the tax dispute.