CELEX: 62009CN0056
Language: en
Date: 2009-02-09 00:00:00
Title: Case C-56/09: Reference for a preliminary ruling from the Commissione Tributaria Provinciale di Roma (Italy) lodged on 9 February 2009 — Emiliano Zanotti v Agenzia delle Entrate

18.4.2009   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 90/15
            
         Reference for a preliminary ruling from the Commissione Tributaria Provinciale di Roma (Italy) lodged on 9 February 2009 — Emiliano Zanotti v Agenzia delle Entrate
   (Case C-56/09)
   2009/C 90/22
   Language of the case: Italian
   
      Referring court
   
   Commissione Tributaria Provinciale di Roma
   
      Parties to the main proceedings
   
   
      Applicant: Emiliano Zanotti
   
      Defendant: Agenzia delle Entrate
   
      Question referred
   
   Do the general principles of the Treaty and of Community law regarding full and effective judicial protection, equal treatment and freedom of movement preclude the application of Article 15(e) of Decree No 917 of the President of the Republic of 22 December 1986 (Consolidated Text of the Laws on Income Tax) and of Point 1.5.1 of Circular No 95 of the Ministry of Finance of 12 May 2000 and does the limitation, pursuant to those provisions, of the recognition of the costs referred to therein conflict with Community law?