CELEX: 62012CN0468
Language: en
Date: 2012-10-19 00:00:00
Title: Case C-468/12: Reference for a preliminary ruling from the Tribunale di Cosenza (Italy) lodged on 19 October 2012 — CCIAA di Cosenza v CIESSE SRL in liquidation

22.12.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 399/14
            
         Reference for a preliminary ruling from the Tribunale di Cosenza (Italy) lodged on 19 October 2012 — CCIAA di Cosenza v CIESSE SRL in liquidation
   (Case C-468/12)
   2012/C 399/24
   Language of the case: Italian
   
      Referring court
   
   Tribunale di Cosenza
   
      Parties to the main proceedings
   
   
      Applicant: Camera di Commercio, Industria, Artigianato e Agricoltura (CCIAA) di Cosenza
   
      Defendant: CIESSE SRL in liquidation
   
      Question referred
   
   Do the Italian rules governing the methods for calculating the annual duty to be paid by all persons engaged in economic activity conflict with Article 5 of Directive 2008/7/EC (1) of 12 February 2008 in so far as they place a significantly greater burden on the operation of a business activity by a capital company (‘capital company’ being understood in the exhaustive sense provided for in [Directive 2008/7/EC]) than by a sole trader, inasmuch as under those rules (i) sole traders pay fixed annual duty of EUR 200 if registered in the ordinary section or EUR 88 if noted in the special section, (ii) società semplici agricole (agricultural partnerships) pay fixed annual duty of EUR 100 (in addition to EUR 20 for each local unit), (iii) local units and/or branches of undertakings having their seat abroad pay fixed duty of EUR 110, (iv) non-agricultural partnerships pay fixed duty of EUR 200, and (v) law firms pay fixed duty of EUR 200, whereas all other collective economic undertakings (companies, consortia, and so on) are required to pay ‘duty as a proportion of the preceding year’s turnover’ (thereby paying as much as EUR 40 000)?
   
      (1)  Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital (OJ 2008 L 46, p. 11).