The Court of Justice of the European Union declares manifestly inadmissible the request made by the Italian Supreme Court aimed at establishing the interpretative criteria applicable to Art. 20 of Presidential Decree no. 131 of 1986. The supreme national judge would have wanted, in fact, to stimulate the revitalization of the “concrete cause” function of the provision that regulates the interpretation of documents subject to registration. Although partly sharing the dissatisfaction of the Supreme Court regarding the authentic interpretation made by the national lawmaker to Art. 20 of Presidential Decree no. 131 of 1986, and which is at the origin of the abovementioned preliminary ruling, we shall however highlight that the solution adopted by the Supreme Court is not consistent with the legal provisions concerning the relationship between VAT and registration tax, and on the assessment criteria established for these two taxes, as also established by the CJEU.
La Corte di Giustizia dell’Unione Europea dichiara manifestamente irricevibile la richiesta avanzata da parte della Corte di Cassazione volta a stabilire i criteri interpretativi applicabili all’art. 20 del D.P.R. n. 131 del 1986. Il supremo giudice nazionale avrebbe voluto, difatti, così rivitalizzare la funzione “della causa concreta” della norma deputata a governare le regole di interpretazione degli atti sottoposti a registrazione. Seppur in parte condividendo l’insoddisfazione della Suprema Corte circa l’intervento di interpretazione autentica ad opera del legislatore nazionale dell’art. 20 del D.P.R. n. 131 del 1986, e che è all’origine della detta azione di rinvio da parte del giudice di legittimità, si deve comunque evidenziare che la soluzione adottata dalla Corte di Cassazione non risulta coerente con le regole normative sui rapporti tra IVA e imposta di registro e sui criteri accertativi preposti dal legislatore per le due imposte, così come anche statuito dalla Corte UE.
Girelli, G. (2023). L’ART. 20 DEL REGISTRO, L’IVA E LA CORTE DI GIUSTIZA DELL’UNIONE EUROPEA: UN INCIAMPO ERMENEUTICO VOLUTO DA PARTE DELLA CORTE DI CASSAZIONE ART. N°. 20 OF THE REGISTRATION TAX ACT, VAT AND CJEU: A DELIBERATE STUMBLING STEP ON IT'S OWN HERMENEUTICAL PATH BY THE ITALIAN SUPREME COURT. RIVISTA TRIMESTRALE DI DIRITTO TRIBUTARIO, 996-1006.
L’ART. 20 DEL REGISTRO, L’IVA E LA CORTE DI GIUSTIZA DELL’UNIONE EUROPEA: UN INCIAMPO ERMENEUTICO VOLUTO DA PARTE DELLA CORTE DI CASSAZIONE ART. N°. 20 OF THE REGISTRATION TAX ACT, VAT AND CJEU: A DELIBERATE STUMBLING STEP ON IT'S OWN HERMENEUTICAL PATH BY THE ITALIAN SUPREME COURT
Giovanni Girelli
2023-01-01
Abstract
The Court of Justice of the European Union declares manifestly inadmissible the request made by the Italian Supreme Court aimed at establishing the interpretative criteria applicable to Art. 20 of Presidential Decree no. 131 of 1986. The supreme national judge would have wanted, in fact, to stimulate the revitalization of the “concrete cause” function of the provision that regulates the interpretation of documents subject to registration. Although partly sharing the dissatisfaction of the Supreme Court regarding the authentic interpretation made by the national lawmaker to Art. 20 of Presidential Decree no. 131 of 1986, and which is at the origin of the abovementioned preliminary ruling, we shall however highlight that the solution adopted by the Supreme Court is not consistent with the legal provisions concerning the relationship between VAT and registration tax, and on the assessment criteria established for these two taxes, as also established by the CJEU.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
