Iva e calamità naturali: la normativa italiana non è compatibile con il diritto europeo

[Autom. eng. transl.] The Court of Justice of the European Union has recently declared incompatible with European law Article 33, paragraph 28, of Law No. 183/2011, which allows taxpayers to obtain a refund of 60% of the amount paid as value added tax in the period between April 2009 and December 2010 in relation to the earthquake that hit the Abruzzo region in 2009. The EU judges reached these conclusions by enhancing the principles of fiscal neutrality of VAT and effectiveness of European law, general criteria whose application would have been prejudiced by the "distorting" effects produced, in practice, by Italian legislation.