Order — ECLI:EU:C:2010:7
Date: 2010-01-13
Language of the case: Italian
Court formation: Seventh Chamber
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling - inadmissible
Origin: Italy

Reference for a preliminary ruling from the Commissione tributaria provinciale di Parma (Italy) lodged on 27 July 2009 - Isabella Calestani v Agenzia delle Entrate Ufficio di Parma (Case C-292/09) Language of the case: Italian Referring court Commissione tributaria provinciale di Parma Parties to the main proceedings Applicant: Isabella Calestani Defendant: Agenzia delle Entrate Ufficio di Parma Question referred Is Article 19(5) of Presidential Decree No 633/72 at variance with Community law and with the principle of the neutrality of VAT, and in particular has Sixth Directive 77/388/EEC of 17 May 1977 been incorrectly transposed in so far as domestic legislation does not provide that VAT is deductible on purchases made by taxable persons whose transactions are exempt? ____________