CELEX: 62009CN0293
Language: en
Date: 2009-07-27 00:00:00
Title: Case C-293/09: Reference for a preliminary ruling from the Commissione tributaria provinciale di Parma (Italy) lodged on 27 July 2009 — Paolo Lunardi v Agenzia delle Entrate Ufficio di Parma

26.9.2009   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 233/11
            
         Reference for a preliminary ruling from the Commissione tributaria provinciale di Parma (Italy) lodged on 27 July 2009 — Paolo Lunardi v Agenzia delle Entrate Ufficio di Parma
   (Case C-293/09)
   2009/C 233/18
   Language of the case: Italian
   
      Referring court
   
   Commissione tributaria provinciale di Parma
   
      Parties to the main proceedings
   
   
      Applicant: Paolo Lunardi
   
      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 the practical consequence of national law is that, as a result of the method prescribed for calculating the deductible proportion, a taxable person whose transactions are exempt under statute has no right to deduct VAT paid on purchases of equipment?