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Document 62013CN0355
Case C-355/13: Request for a preliminary ruling from the Commissione Tributaria Regionale dell’Umbria (Italy) lodged on 27 June 2013 — Umbra Packaging srl v Agenzia delle Entrate — Direzione Provinciale di Perugia
Case C-355/13: Request for a preliminary ruling from the Commissione Tributaria Regionale dell’Umbria (Italy) lodged on 27 June 2013 — Umbra Packaging srl v Agenzia delle Entrate — Direzione Provinciale di Perugia
Case C-355/13: Request for a preliminary ruling from the Commissione Tributaria Regionale dell’Umbria (Italy) lodged on 27 June 2013 — Umbra Packaging srl v Agenzia delle Entrate — Direzione Provinciale di Perugia
OJ C 260, 7.9.2013, pp. 27–28
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
OJ C 260, 7.9.2013, p. 21–21
(HR)
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7.9.2013 |
EN |
Official Journal of the European Union |
C 260/27 |
Request for a preliminary ruling from the Commissione Tributaria Regionale dell’Umbria (Italy) lodged on 27 June 2013 — Umbra Packaging srl v Agenzia delle Entrate — Direzione Provinciale di Perugia
(Case C-355/13)
2013/C 260/49
Language of the case: Italian
Referring court
Commissione Tributaria Regionale dell’Umbria
Parties to the main proceedings
Applicant: Umbra Packaging srl
Defendant: Agenzia delle Entrate — Direzione Provinciale di Perugia
Questions referred
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1. |
Is Article 160 of Legislative Decree No 259/2003, which provides the basis for the government concession tax charged at the tariff indicated in Article 21 of [the Annex to] Presidential Decree No 641/1972, consistent with Article 3 of Directive 20/2002/EC, (1) which, within the liberalised system for communications, prohibits administrative authorities from having the power of control which is used to justify the charge imposed on service users? |
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2. |
Is Article 3(2) of Ministerial Decree No 33/1990, which is referred to in the tariff indicated in Article 21 of [the Annex to] Presidential Decree No 641/1972, as amended by Article 3 of Legislative Decree No 151/1991, consistent with the system of free competition and the prohibition, laid down in Article 102 of the Treaty, of applying dissimilar conditions to equivalent transactions? |
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3. |
Are the differing rates of the government concession tax imposed on domestic and business users and its being applied only to subscription agreements, not to pre-paid services, consistent with the criteria of reasonableness and appropriateness and do those differences not impede the creation of a competitive market? |
(1) Directive 2002/20/EC of the European Parliament and of the Council of 7 March 2002 on the authorisation of electronic communications networks and services (Authorisation Directive) (OJ L 108, p. 21).