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Document 62009CB0492

Case C-492/09: Order of the Court of 15 December 2010 (reference for a preliminary ruling from the Commissione tributaria provinciale di Taranto — Italy) — Soc Agricola Esposito srl v Agenzia delle Entrate — Ufficio di Taranto 2 (Articles 92(1), 103(1) and 104(3), second subparagraph, of the Rules of Procedure — Electronic networks and communication services — Directives 2002/20/EC, 2002/21/EC and 2002/77/EC — Government authorisation tax — Partial inadmissiblity — Questions the answer to which leaves no room for reasonable doubt)

OJ C 120, 16.4.2011, p. 2–3 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

16.4.2011   

EN

Official Journal of the European Union

C 120/2


Order of the Court of 15 December 2010 (reference for a preliminary ruling from the Commissione tributaria provinciale di Taranto — Italy) — Soc Agricola Esposito srl v Agenzia delle Entrate — Ufficio di Taranto 2

(Case C-492/09) (1)

(Articles 92(1), 103(1) and 104(3), second subparagraph, of the Rules of Procedure - Electronic networks and communication services - Directives 2002/20/EC, 2002/21/EC and 2002/77/EC - Government authorisation tax - Partial inadmissiblity - Questions the answer to which leaves no room for reasonable doubt)

2011/C 120/03

Language of the case: Italian

Referring court

Commissione tributaria provinciale di Taranto

Parties to the main proceedings

Applicant: Soc Agricola Esposito srl

Defendant: Agenzia delle Entrate — Ufficio di Taranto 2

Re:

Reference for a preliminary ruling — Commissione tributaria provinciale di Taranto — Interpretation of Article 9(1) of Directive 2002/21/EC of the European Parliament and of the Council of 7 March 2002 on a common regulatory framework for electronic communications networks and services (OJ 2002 L 108, p. 33) and Articles 12 and 13 of 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 (OJ 2002 L 108, p. 21) — Imposition of a government authorisation tax in the case of a telephone subscription contract — Tax not applied in the case of a prepaid telephone card — Admissibility

Operative part of the order

1.

The part of the fourth question concerning Commission Directive 2002/77/EC of 16 September 2002 on competition in the markets for electronic communications networks and services, and the sixth question are inadmissible.

2.

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) and Directive 2002/21/EC of the European Parliament and of the Council of 7 March 2002 on a common regulatory framework for electronic communications networks and services (Framework directive) do not preclude a tax such as the government concession tax.


(1)  OJ C 24, 30.1.2010.


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