|
6.8.2011 |
EN |
Official Journal of the European Union |
C 232/11 |
Order of the Court (Seventh Chamber) of 15 April 2011 (reference for a preliminary ruling from the Commissione tributaria provinciale di Parma (Italy)) — Danilo Debiasi v Agenzia delle Entrate Ufficio di Parma
(Case C-613/10) (1)
(Reference for a preliminary ruling - Manifest inadmissibility)
(2011/C 232/19)
Language of the case: Italian
Referring court
Commissione tributaria provinciale di Parma
Parties to the main proceedings
Applicant: Danilo Debiasi
Defendant: Agenzia delle Entrate Ufficio di Parma
Re:
Reference for a preliminary ruling — Commissione tributaria provinciale di Parma — Interpretation of Art. 13, section A, of Directive 77/388/EEC: Sixth Council Directive of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p.1) — Deduction of input tax — Public or private health establishments engaged in an exempt activity — National legislation excluding the deduction of tax referring to the purchase of goods or services used in the said exempt activities
Operative part of the order
The reference for a preliminary ruling made by the Commissione tributaria provinciale di Parma (Italy) by decision of 7 July 2010 is manifestly inadmissible.