Order of the Court (Seventh Chamber) of 7 June 2012 —Volturno Trasporti
(Case C-21/11)
Reference for a preliminary ruling — Manifest inadmissibility
1.                     Preliminary rulings — Reference to the Court — Need for a preliminary ruling and relevance of the questions referred — Assessment
by the national court (Art. 267 TFEU) (see paras 10, 11)
2.                     Preliminary rulings — Admissibility — Need to provide the Court with sufficient information on the factual and legislative
context (Art. 267 TFEU; Statute of the Court of Justice, Art. 23) (see paras 12, 13)
3.                     Preliminary rulings — Admissibility — Questions relating to national law bearing no relation to the subject matter of the
dispute in the main proceedings — 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, Arts 92(1) and 103(1)) (see paras
14-17 and operative part)
Re:
Reference for a preliminary ruling — Commissione tributaria provinciale di Benevento — Interpretation of Articles 10(c) and
12(e) of Council Directive No 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital (OJ, English
Special Edition 1969 (II), p. 412) — Indirect taxes on the raising of capital — Imposition of an annual fee for entry in the
register of companies kept by the local chambers of commerce — Whether permissible.
Operative part:
The reference for a preliminary ruling made by the Commissione tributaria provinciale di Benevento (Italy), by decision of
22 September 2010, is manifestly inadmissible.