CELEX: 62010CN0613
Language: en
Date: 2010-12-30 00:00:00
Title: Case C-613/10: Reference for a preliminary ruling from the Commissione tributaria provinciale di Parma (Italy) lodged on 30 December 2010 — Danilo Debiasi v Agenzia delle Entrate Ufficio di Parma

12.3.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 80/12
            
         Reference for a preliminary ruling from the Commissione tributaria provinciale di Parma (Italy) lodged on 30 December 2010 — Danilo Debiasi v Agenzia delle Entrate Ufficio di Parma
   (Case C-613/10)
   2011/C 80/23
   Language of the case: Italian
   
      Referring court
   
   Commissione Tributaria Provinciale di Parma
   
      Parties to the main proceedings
   
   
      Applicant: Danilo Debiasi
   
      Defendant: Agenzia delle Entrate Ufficio di Parma
   
      Question referred
   
   Is there a conflict between, on the one hand, Articles 19(5) and 19a of Presidential Decree No 633/72 and, on the other hand, Article 17(2)(a) of Directive 77/388/EEC, and the documents COM(2001) 260 final of 23.05.2001 and COM(2000) 348 final of 07.06.2000, and is there also unequal treatment of the VAT rules at Community level and consequently a need of harmonisation with the other European systems, given that various Member States apply, subject to certain conditions, a system of taxation at a lower rate?