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Document 62009CN0293

Case C-293/09: Reference for a preliminary ruling from the Commissione tributaria provinciale di Parma (Italy) lodged on 27 July 2009 — Paolo Lunardi v Agenzia delle Entrate Ufficio di Parma

OJ C 233, 26.9.2009, p. 11–11 (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 233/11


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

(Case C-293/09)

2009/C 233/18

Language of the case: Italian

Referring court

Commissione tributaria provinciale di Parma

Parties to the main proceedings

Applicant: Paolo Lunardi

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 the practical consequence of national law is that, as a result of the method prescribed for calculating the deductible proportion, a taxable person whose transactions are exempt under statute has no right to deduct VAT paid on purchases of equipment?


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