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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
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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. |
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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. |