CELEX: 62013CB0505
Language: en
Date: 2014-07-17 00:00:00
Title: Case C-505/13: Order of the Court (Ninth Chamber) of 17 July 2014 (request for a preliminary ruling from the Administrativen sad — Varna (Bulgaria)) — Levent Redzheb Yumer v Direktor na Teritoriyalna direktsia na Natsionalna agentsia za prihodite — Varna (Income tax — Article 2 TEU — Articles 20 and 21 of the Charter of Fundamental Rights of the European Union — Principles of legal certainty, effectiveness and proportionality — Farmers’ right to a reduction of income tax — Exclusion of natural persons carrying out agricultural activity — Implementation of EU law — No implementation — Manifest lack of jurisdiction of the Court)

17.11.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 409/24
            
         Order of the Court (Ninth Chamber) of 17 July 2014 (request for a preliminary ruling from the Administrativen sad — Varna (Bulgaria)) — Levent Redzheb Yumer v Direktor na Teritoriyalna direktsia na Natsionalna agentsia za prihodite — Varna
   (Case C-505/13) (1)
   
   ((Income tax - Article 2 TEU - Articles 20 and 21 of the Charter of Fundamental Rights of the European Union - Principles of legal certainty, effectiveness and proportionality - Farmers’ right to a reduction of income tax - Exclusion of natural persons carrying out agricultural activity - Implementation of EU law - No implementation - Manifest lack of jurisdiction of the Court))
   2014/C 409/35
   Language of the case: Bulgarian
   
      Referring court
   
   Administrativen sad — Varna
   
      Parties to the main proceedings
   
   
      Applicant: Levent Redzheb Yumer
   
      Defendant: Direktor na Teritoriyalna direktsia na Natsionalna agentsia za prihodite — Varna
   
      Operative part of the order
   
   
               1.
            
            
               The Court of Justice of the European Union manifestly lacks jurisdiction to answer the questions referred by the Administrativen sad Varna (Bulgaria), by decision of 5 September 2013.
            
         
               2.
            
            
               The first and second questions referred are manifestly inadmissible in so far as they relate to the interpretation of Article 2 TEU.
            
         
      (1)  OJ C 344, 23.11.2013.