CELEX: C2006/154/13
Language: en
Date: 2006-07-01 00:00:00
Title: Case C-164/06: Reference for a preliminary ruling from the Commissione tributaria provinciale di Roma lodged on  27 March 2006  — Nissan Italia Srl v Agenzia Entrate Ufficio Roma 3

1.7.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 154/6
            
         Reference for a preliminary ruling from the Commissione tributaria provinciale di Roma lodged on 27 March 2006 — Nissan Italia Srl v Agenzia Entrate Ufficio Roma 3
   (Case C-164/06)
   (2006/C 154/13)
   Language of the case: Italian
   Referring court
   Commissione tributaria provinciale di Roma (Italy)
   Parties to the main proceedings
   
      Applicant: Nissan Italia Srl
   
      Defendant: Agenzia Entrate Ufficio Roma 3
   Question referred
   Must Article 33 of Directive 77/388/EEC (1) (as amended by Directive 91/680/EEC (2)) be interpreted as meaning that net output value arising from regular engagement in independent activities involving the production or exchange of goods or the rendering of services cannot be made liable to IRAP (Imposta Regionale sulle Attività Produttive — Regional tax on production activities)?
   
      (1)  OJ L 145, 13/06/1977, p. 1.
   
      (2)  OJ L 376, 31/12/1991, p. 1.