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(Reference for a preliminary ruling - Value added tax (VAT) - Fictitious transactions - Impossibility of deducting the tax - Obligation on the issuer of an invoice to pay the VAT indicated thereon - Fine in an amount equal to the amount of the improperly deducted VAT - Whether compatible with the principles of VAT neutrality and proportionality)
REQUEST for a preliminary ruling under Article 267 TFEU from the Commissione tributaria regionale di Lombardia (Regional Tax Court, Lombardy, Italy), made by decision of 9 October 2017, received at the Court on 20 December 2017, in the proceedings
composed of J.-C. Bonichot (Rapporteur), President of the Chamber, C. Toader, A. Rosas, L. Bay Larsen and M. Safjan, Judges,
- the Italian Government, by G. Palmieri, acting as Agent, and by M. Capolupo and G. De Bellis, avvocati dello Stato,
after hearing the Opinion of the Advocate General at the sitting on 17 January 2019,
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