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Document 62009CN0292

    Case C-292/09: Reference for a preliminary ruling from the Commissione tributaria provinciale di Parma (Italy) lodged on 27 July 2009 — Isabella Calestani v Agenzia delle Entrate Ufficio di Parma

    OJ C 233, 26.9.2009, p. 10–10 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    26.9.2009   

    EN

    Official Journal of the European Union

    C 233/10

    Reference for a preliminary ruling from the Commissione tributaria provinciale di Parma (Italy) lodged on 27 July 2009 — Isabella Calestani v Agenzia delle Entrate Ufficio di Parma

    (Case C-292/09)

    2009/C 233/17

    Language of the case: Italian

    Referring court

    Commissione tributaria provinciale di Parma

    Parties to the main proceedings

    Applicant: Isabella Calestani

    Defendant: Agenzia delle Entrate Ufficio di Parma

    Question referred

    Is Article 19(5) of Presidential Decree No 633/72 at variance with Community law and with the principle of the neutrality of VAT, and in particular has Sixth Directive 77/388/EEC of 17 May 1977 been incorrectly transposed in so far as domestic legislation does not provide that VAT is deductible on purchases made by taxable persons whose transactions are exempt?

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