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Member states cannot make tax reduction dependent on proof of unsuccessful insolvency proceedings

Enzo Di Maura v Agenzia delle Entrate – Direzione Provinciale di Siracusa (Case C-246/16)

Related Member(s):
Eleni Mitrophanous QC
Related Practice Area(s):
EU Law, Tax Law

This case concerned the conditions applied for reductions in the taxable amount in cases of bad debts and whether these were compatible with the principles of proportionality and effectiveness of EU law.

CJEU decided that a member state could not make the reduction depend on proof of unsuccessful insolvency proceedings when such proceedings could last longer than ten years.

Eleni Mitrophanous was involved in this case.