CELEX: 62009CN0292
Language: en
Date: 2009-07-27 00:00:00
Title: Case C-292/09: Reference for a preliminary ruling from the Commissione tributaria provinciale di Parma (Italy) lodged on 27 July 2009 — Isabella Calestani v Agenzia delle Entrate Ufficio di Parma

26.9.2009   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 233/10
            
         Reference for a preliminary ruling from the Commissione tributaria provinciale di Parma (Italy) lodged on 27 July 2009 — Isabella Calestani v Agenzia delle Entrate Ufficio di Parma
   (Case C-292/09)
   2009/C 233/17
   Language of the case: Italian
   
      Referring court
   
   Commissione tributaria provinciale di Parma
   
      Parties to the main proceedings
   
   
      Applicant: Isabella Calestani
   
      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 domestic legislation does not provide that VAT is deductible on purchases made by taxable persons whose transactions are exempt?