C-308/25 - eucrim

Case C-308/25

Case Information	Subject Matter	Stage of Proceedings
C-308/25 Party Isolanti Group Type of proceeding Reference for a preliminary ruling Referring court Corte di Giustizia Tributaria di secondo grado della Lombardia – Milano (Tax Court of Second Instance, Lombardy – Milan, Italy)	Art. 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 Question: Do Art. 4(3) TEU and Arts. 250(1) and 273 of Directive 2006/112 preclude a simplified resolution mechanism such as that at issue in the main proceedings, in the light of, on the one hand, the obligation to ensure the collection of all the VAT, and, on the other hand, the principle of neutrality, in particular since simplified resolution is excluded for tax disputes concerning the VAT levied on imports? Categories Protection of Financial Interests Tax Evasion	Request Opinion (AG)

Case Information

Subject Matter

Stage of Proceedings

C-308/25

Party: Isolanti Group
Type of proceeding: Reference for a preliminary ruling
Referring court: Corte di Giustizia Tributaria di secondo grado della Lombardia – Milano (Tax Court of Second Instance, Lombardy – Milan, Italy)

Art. 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

Question: Do Art. 4(3) TEU and Arts. 250(1) and 273 of Directive 2006/112 preclude a simplified resolution mechanism such as that at issue in the main proceedings, in the light of, on the one hand, the obligation to ensure the collection of all the VAT, and, on the other hand, the principle of neutrality, in particular since simplified resolution is excluded for tax disputes concerning the VAT levied on imports?

Case C-308/25

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