Questions referred for a preliminary ruling
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Admissibility
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Questions referred without sufficient information concerning the factual and regulatory background and the reasons justifying the need for an answer to the questions referred
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Inadmissibility (Art. 267 TFEU; Statute of the Court of Justice, Art. 23; Rules of Procedure of the Court of Justice, Art. 94
)
Operative part
The request for a preliminary ruling made by the Commissione tributaria regionale della Lombardia (Italy), by decision of 19 December 2013, is manifestly inadmissible.