CELEX: 62010CO0613
Language: en
Date: 2011-04-15 00:00:00
Title: Order of the Court (Seventh Chamber) of 15 April 2011. # Danilo Debiasi v Agenzia delle Entrate, Ufficio di Parma. # Reference for a preliminary ruling: Commissione tributaria provinciale di Parma - Italy. # Reference for a preliminary ruling - Manifest inadmissibility. # Case C-613/10.

Order of the Court (Seventh Chamber) of 15 April 2011 – Debiasi v Agenzia delle Entrate, Ufficio di Parma
      (Case C-613/10)
      Reference for a preliminary ruling – Manifest inadmissibility
      Preliminary rulings – Admissibility – Questions referred without sufficient information on the factual and legislative context – Manifest inadmissibility (Art. 267 TFEU; Rules of Procedure of the Court of Justice, Arts 92(1) and 103(1)) (see paras 19-32,
         operative part)
      
      Application for 
      
         
               Reference for a preliminary ruling – Commissione tributaria provinciale di Parma – Interpretation of Art. 13, section A, 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) – Deduction of input
                  tax – Public or private health establishments engaged in an exempt activity – National legislation excluding the deduction
                  of tax referring to the purchase of goods or services used in those exempt activities.
               
            Operative part 
      The reference for a preliminary ruling made by the Commissione tributaria provinciale di Parma (Italy) by decision of 7 July
         2010 is manifestly inadmissible.