Court of Justice 28 September 2023, C-341/22 (Feudi di San Gregorio Aziende Agricole SpA v Agenzia delle Entrate.)

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European Union · · · 28-09-2023

OPINION OF ADVOCATE GENERAL COLLINS delivered on 28 September 2023 ( 1 ) Case C‑341/22 Feudi di San Gregorio Aziende Agricole SpA v Agenzia delle Entrate (Request for a preliminary ruling from the Corte suprema di cassazione (Supreme Court of Cassation, Italy)) (Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Taxable person – Non-operational company –

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