62021CO0550_INF
Order of the Court (Tenth Chamber) of 21 February 2022 – Leonardo
(Case C‑550/21)
(Reference for a preliminary ruling – Article 53(2) and Article 94 of the Rules of Procedure of the Court of Justice – Common system of value added tax – Lack of sufficient information – Manifest inadmissibility)
Questions referred for a preliminary ruling – Admissibility – Questions referred lacking sufficient information regarding the factual and legislative context and the reasons justifying the need for an answer to the questions referred for a preliminary ruling – Questions submitted in a context which precludes a useful answer – Manifest inadmissibility
(Art. 267 TFEU; Statute of the Court of Justice, Art. 23; Rules of Procedure of the Court of Justice, Art. 94)
(see paras 11, 12, 14, 16-19, operative part)
Operative part
The request for a preliminary ruling made by the Commissione tributaria provinciale di Roma (Provincial Tax Court, Rome, Italy), by decision of 21 July 2021, is manifestly inadmissible.