CELEX: 62009CB0292
Language: en
Date: 2010-01-13 00:00:00
Title: Joined Cases C-292/09 and C-293/09: Order of the Court (Seventh Chamber) of 13 January 2010 (references for a preliminary ruling from the Commissione tributaria provinciale di Parma (Italy)) — Isabella Calestani (C-292/09), Paolo Lunardi (C-293/09) v Agenzia delle Entrate Ufficio di Parma (Reference for a preliminary ruling — Manifest inadmissibility)

17.4.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 100/13
            
         Order of the Court (Seventh Chamber) of 13 January 2010 (references for a preliminary ruling from the Commissione tributaria provinciale di Parma (Italy)) — Isabella Calestani (C-292/09), Paolo Lunardi (C-293/09) v Agenzia delle Entrate Ufficio di Parma
   (Joined Cases C-292/09 and C-293/09) (1)
   
   (Reference for a preliminary ruling - Manifest inadmissibility)
   2010/C 100/20
   Language of the case: Italian
   
      Referring court
   
   Commissione tributaria provinciale di Parma (Italy)
   
      Parties to the main proceedings
   
   
      Applicants: Isabella Calestani (C-292/09), Paolo Lunardi (C-293/09)
   
      Defendant: Agenzi delle Entrate Ufficio di Parma
   
      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.
   
      (1)  OJ C 233, 26.09.2009.