CELEX: C2006/294/05
Language: en
Date: 2006-12-02 00:00:00
Title: Case C-475/03: Judgment of the Court (Grand Chamber) of 3 October 2006 (reference for a preliminary ruling from the Commissione tributaria provinciale di Cremona — Italy) — Banca popolare di Cremona Soc. coop. arl v Agenzia Entrate Ufficio Cremona (Sixth VAT Directive — Article 33(1) — Prohibition on the levying of other domestic taxes which can be characterised as turnover taxes — Definition of turnover taxes — Italian regional tax on productive activities)

2.12.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 294/3
            
         Judgment of the Court (Grand Chamber) of 3 October 2006 (reference for a preliminary ruling from the Commissione tributaria provinciale di Cremona — Italy) — Banca popolare di Cremona Soc. coop. arl v Agenzia Entrate Ufficio Cremona
   (Case C-475/03) (1)
   
   (Sixth VAT Directive - Article 33(1) - Prohibition on the levying of other domestic taxes which can be characterised as turnover taxes - Definition of ‘turnover taxes’ - Italian regional tax on productive activities)
   (2006/C 294/05)
   Language of the case: Italian
   Referring court
   Commissione tributaria provinciale di Cremona
   Parties to the main proceedings
   
      Applicant: Banca popolare di Cremona Soc. coop. arl
   
      Defendant: Agenzia Entrate Ufficio Cremona
   Re:
   Reference for a preliminary ruling — Commissione tributaria provinciale di Cremona — Interpretation of Article 33 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), as amended by Council Directive 91/680/EEC of 16 December 1991 (OJ 1991 L 376, p. 1) — Compatibility of national legislation introducing a regional tax on production activities
   Operative part of the judgment
   Article 33 of Sixth Council Directive 77/388/EEC 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, as amended by Council Directive 91/680/CEE of 16 December 1991, must be interpreted as meaning that it does not preclude the maintenance of a charge to tax with the characteristics of the tax at issue in the main proceedings.
   
      (1)  OJ C 21, 24.01.2004.