Bimotor. EU law does not preclude Italian legislation under which VAT claims may be repaid or used to offset tax owed, only up to a predetermined maximum limit. Court of Justice

http://taxlive.nl/-/bimotor-eu-law-does-not-preclude-italian-legislation-under-which-vat-claims-may-be-repaid-or-used-to-offset-tax-owed-only-up-to-a-predetermined-maximu

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