# C_2013260EN.01002702.xml

| 7.9.2013 | EN | Official Journal of the European Union | C 260/27 |
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7.9.2013

EN

Official Journal of the European Union

C 260/27

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Request for a preliminary ruling from the Commissione Tributaria Regionale dell’Umbria (Italy) lodged on 27 June 2013 — Umbra Packaging srl v Agenzia delle Entrate — Direzione Provinciale di Perugia

(Case C-355/13)

2013/C 260/49

Language of the case: Italian

Referring court

Referring court

Commissione Tributaria Regionale dell’Umbria

Parties to the main proceedings

Parties to the main proceedings

Applicant: Umbra Packaging srl

Applicant:

Defendant: Agenzia delle Entrate — Direzione Provinciale di Perugia

Defendant:

Questions referred

Questions referred

| 1. | Is Article 160 of Legislative Decree No 259/2003, which provides the basis for the government concession tax charged at the tariff indicated in Article 21 of [the Annex to] Presidential Decree No 641/1972, consistent with Article 3 of Directive 20/2002/EC, (1) which, within the liberalised system for communications, prohibits administrative authorities from having the power of control which is used to justify the charge imposed on service users? |
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1.

Is Article 160 of Legislative Decree No 259/2003, which provides the basis for the government concession tax charged at the tariff indicated in Article 21 of [the Annex to] Presidential Decree No 641/1972, consistent with Article 3 of Directive 20/2002/EC, (1) which, within the liberalised system for communications, prohibits administrative authorities from having the power of control which is used to justify the charge imposed on service users?

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| 2. | Is Article 3(2) of Ministerial Decree No 33/1990, which is referred to in the tariff indicated in Article 21 of [the Annex to] Presidential Decree No 641/1972, as amended by Article 3 of Legislative Decree No 151/1991, consistent with the system of free competition and the prohibition, laid down in Article 102 of the Treaty, of applying dissimilar conditions to equivalent transactions? |
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2.

Is Article 3(2) of Ministerial Decree No 33/1990, which is referred to in the tariff indicated in Article 21 of [the Annex to] Presidential Decree No 641/1972, as amended by Article 3 of Legislative Decree No 151/1991, consistent with the system of free competition and the prohibition, laid down in Article 102 of the Treaty, of applying dissimilar conditions to equivalent transactions?

| 3. | Are the differing rates of the government concession tax imposed on domestic and business users and its being applied only to subscription agreements, not to pre-paid services, consistent with the criteria of reasonableness and appropriateness and do those differences not impede the creation of a competitive market? |
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3.

Are the differing rates of the government concession tax imposed on domestic and business users and its being applied only to subscription agreements, not to pre-paid services, consistent with the criteria of reasonableness and appropriateness and do those differences not impede the creation of a competitive market?

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(1)  Directive 2002/20/EC of the European Parliament and of the Council of 7 March 2002 on the authorisation of electronic communications networks and services (Authorisation Directive) (OJ L 108, p. 21).

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