# C_2011120EN.01000202.xml

| 16.4.2011 | EN | Official Journal of the European Union | C 120/2 |
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16.4.2011

EN

Official Journal of the European Union

C 120/2

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Order of the Court of 15 December 2010 (reference for a preliminary ruling from the Commissione tributaria provinciale di Taranto — Italy) — Soc Agricola Esposito srl v Agenzia delle Entrate — Ufficio di Taranto 2

(Case C-492/09) (1)

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(Articles 92(1), 103(1) and 104(3), second subparagraph, of the Rules of Procedure - Electronic networks and communication services - Directives 2002/20/EC, 2002/21/EC and 2002/77/EC - Government authorisation tax - Partial inadmissiblity - Questions the answer to which leaves no room for reasonable doubt)

2011/C 120/03

Language of the case: Italian

Referring court

Referring court

Commissione tributaria provinciale di Taranto

Parties to the main proceedings

Parties to the main proceedings

Applicant: Soc Agricola Esposito srl

Applicant:

Defendant: Agenzia delle Entrate — Ufficio di Taranto 2

Defendant:

Re:

Re:

Reference for a preliminary ruling — Commissione tributaria provinciale di Taranto — Interpretation of Article 9(1) of Directive 2002/21/EC of the European Parliament and of the Council of 7 March 2002 on a common regulatory framework for electronic communications networks and services (OJ 2002 L 108, p. 33) and Articles 12 and 13 of 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 (OJ 2002 L 108, p. 21) — Imposition of a government authorisation tax in the case of a telephone subscription contract — Tax not applied in the case of a prepaid telephone card — Admissibility

Operative part of the order

Operative part of the order

| 1. | The part of the fourth question concerning Commission Directive 2002/77/EC of 16 September 2002 on competition in the markets for electronic communications networks and services, and the sixth question are inadmissible. |
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1.

The part of the fourth question concerning Commission Directive 2002/77/EC of 16 September 2002 on competition in the markets for electronic communications networks and services, and the sixth question are inadmissible.

| 2. | 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) and Directive 2002/21/EC of the European Parliament and of the Council of 7 March 2002 on a common regulatory framework for electronic communications networks and services (Framework directive) do not preclude a tax such as the government concession tax. |
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2.

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) and Directive 2002/21/EC of the European Parliament and of the Council of 7 March 2002 on a common regulatory framework for electronic communications networks and services (Framework directive) do not preclude a tax such as the government concession tax.

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(1)  OJ C 24, 30.1.2010.

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