Order — ECLI:EU:C:2011:266
Date: 2011-04-15
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 30 December 2010 - Danilo Debiasi v Agenzia delle Entrate Ufficio di Parma (Case C-613/10) Language of the case: Italian Referring court Commissione Tributaria Provinciale di Parma Parties to the main proceedings Applicant: Danilo Debiasi Defendant: Agenzia delle Entrate Ufficio di Parma Question referred Is there a conflict between, on the one hand, Articles 19(5) and 19a of Presidential Decree No 633/72 and, on the other hand, Article 17(2)(a) of Directive 77/388/EEC, and the documents COM (2001) 260 final of 23.05.2001 and COM (2000) 348 final of 07.06.2000, and is there also unequal treatment of the VAT rules at Community level and consequently a need of harmonisation with the other European systems, given that various Member States apply, subject to certain conditions, a system of taxation at a lower rate? ____________