CELEX: 62009CO0292
Language: en
Date: 2010-01-13 00:00:00
Title: Order of the Court (Seventh Chamber) of 13 January 2010.#Isabella Calestani (C-292/09) and Paolo Lunardi (C-193/09) v Agenzia delle Entrate - Ufficio di Parma.#References for a preliminary ruling: Commissione tributaria provinciale di Parma - Italy.#Preliminary references - Manifest inadmissibility.#Joined cases C-292/09 and C-293/09.

Order of the Court (Seventh Chamber) of 13 January 2010 – Calestani and Lunardi v Agenzia delle Entrate – Ufficio di Parma
            
      (Joined Cases C‑292/09 and C-293/09)
      Reference for a preliminary ruling – Manifest inadmissibility
      1.                     Preliminary rulings – Jurisdiction of the Court – Limits – Jurisdiction of the national court – Establishing and assessing
            the facts of the dispute – Need to make an order for reference and relevance of the questions referred – Assessment by the
            national court (Art. 234 EC) (see paras 18-19)
      2.                     Preliminary rulings – Admissibility – Questions referred without sufficient information on the factual and legislative context
            (Art. 234 EC; Statute of the Court of Justice, Art. 23) (see paras 20-29)
      Re: 
      
         
               Reference for a preliminary ruling – Commissione tributaria provinciale di Parma – Interpretation of Article 13B(c) of Directive
                  77/388/EEC: Sixth Council Directive 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) – Exemption of supplies of goods
                  used wholly for an exempted activity or excluded from the right to deduction – National legislation precluding the exemption.
               
            Operative part
      The references for a preliminary ruling submitted by the Commissione tributaria provinciale di Parma (Italy), by decisions
         of 9 and 17 June 2009, are manifestly inadmissible.