Court of Justice 11 June 2026, C-308/25 (Opinion of Advocate General Spielmann delivered on 11 June 2026.)

Provisional text OPINION OF ADVOCATE GENERAL SPIELMANN delivered on 11 June 2026 (1) Case C‑308/25 Agenzia delle Entrate – Direzione Provinciale di Bergamo v Isolanti Group Srl (Request for a preliminary ruling from the Corte di Giustizia Tributaria di secondo grado della Lombardia – Milano (Tax Court of Second Instance, Lombardy – Milan, Italy)) ( Reference for a preliminary ruling – Article