Case C-560/11: Order of the Court (Fourth Chamber) of 13 December 2012 (reference for a preliminary ruling from the Commissione tributaria provinciale di Parma (Italy)) — Danilo Debiasi v Agenzia delle Entrate Ufficio di Parma (Articles 53(2) and 94 of the Rules of Procedure of the Court — Manifest inadmissibility — Article 99 of the Rules of Procedure — Reply leaving room for no reasonable doubt — Taxation — VAT — Article 17(2)(a) of the Sixth VAT Directive — Deduction of input tax paid — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding deduction of the tax on the purchase of goods or services used in exempt activities — Deductible proportion)
Date: 2012-12-13
Institutions: Court of Justice
Subjects: VAT, basis of tax assessment, health care system, interpretation of the law, tax relief








C_2013055EN.01000201.xml










23.2.2013   


EN


Official Journal of the European Union


C 55/2





Order of the Court (Fourth Chamber) of 13 December 2012 (reference for a preliminary ruling from the Commissione tributaria provinciale di Parma (Italy)) — Danilo Debiasi v Agenzia delle Entrate Ufficio di Parma
(Case C-560/11) (1)

(Articles 53(2) and 94 of the Rules of Procedure of the Court - Manifest inadmissibility - Article 99 of the Rules of Procedure - Reply leaving room for no reasonable doubt - Taxation - VAT - Article 17(2)(a) of the Sixth VAT Directive - Deduction of input tax paid - Public or private healthcare establishments engaged in an exempt activity - National legislation excluding deduction of the tax on the purchase of goods or services used in exempt activities - Deductible proportion)
2013/C 55/02
Language of the case: Italian

Referring court

Commissione tributaria provinciale di Parma (Italy)

Parties to the main proceedings


Applicant: Danilo Debiasi

Defendant: Agenzia delle Entrate Ufficio di Parma

Re:

Reference for a preliminary ruling — Commissione tributaria provinciale di Parma — Interpretation of Article 17(2)(a) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Deduction of input tax — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding the deduction of tax relating to the purchase of goods or services used in the said exempt activities

Operative part of the order

Articles 17(2) and (5) and 19 of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment must be interpreted as not precluding national legislation, such as that at issue in the main proceedings, which does not permit the deduction of input value added tax paid for the purchase of goods and services used for the requirements of exempt activities and which provides, consequently, that the right of a hybrid taxable person to deduct that tax is calculated on the basis of a proportion corresponding to the ratio of the amount of the transactions in respect of which there is a right to deduct and the total amount of the transactions carried out over the course of the year, including the exempt medical-healthcare services.


(1)  OJ C 25, 28.1.2012.