– de IRAP, zoals de btw, wordt geheven in elke fase van het productie‐ en distributieproces, daar elke marktdeelnemer die belastbare toegevoegde waarde produceert belastingplichtig is;
Considering those findings in the light of the Court’s case-law on Article 33 of the Sixth Directive, the Commissione Tributaria takes the view that IRAP displays the essential characteristics of VAT, so that it appears incompatible with Community law and should therefore be disapplied by national courts.EurLex-2 EurLex-2