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Document 62009CN0056

Case C-56/09: Reference for a preliminary ruling from the Commissione Tributaria Provinciale di Roma (Italy) lodged on 9 February 2009 — Emiliano Zanotti v Agenzia delle Entrate

IO C 90, 18.4.2009, p. 15–15 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

18.4.2009   

EN

Official Journal of the European Union

C 90/15

Reference for a preliminary ruling from the Commissione Tributaria Provinciale di Roma (Italy) lodged on 9 February 2009 — Emiliano Zanotti v Agenzia delle Entrate

(Case C-56/09)

2009/C 90/22

Language of the case: Italian

Referring court

Commissione Tributaria Provinciale di Roma

Parties to the main proceedings

Applicant: Emiliano Zanotti

Defendant: Agenzia delle Entrate

Question referred

Do the general principles of the Treaty and of Community law regarding full and effective judicial protection, equal treatment and freedom of movement preclude the application of Article 15(e) of Decree No 917 of the President of the Republic of 22 December 1986 (Consolidated Text of the Laws on Income Tax) and of Point 1.5.1 of Circular No 95 of the Ministry of Finance of 12 May 2000 and does the limitation, pursuant to those provisions, of the recognition of the costs referred to therein conflict with Community law?

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