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Document 62010CN0613

Case C-613/10: Reference for a preliminary ruling from the Commissione tributaria provinciale di Parma (Italy) lodged on 30 December 2010 — Danilo Debiasi v Agenzia delle Entrate Ufficio di Parma

IO C 80, 12.3.2011, p. 12–12 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

12.3.2011   

EN

Official Journal of the European Union

C 80/12

Reference for a preliminary ruling from the Commissione tributaria provinciale di Parma (Italy) lodged on 30 December 2010 — Danilo Debiasi v Agenzia delle Entrate Ufficio di Parma

(Case C-613/10)

2011/C 80/23

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

Question referred

Is there a conflict between, on the one hand, Articles 19(5) and 19a of Presidential Decree No 633/72 and, on the other hand, Article 17(2)(a) of Directive 77/388/EEC, and the documents COM(2001) 260 final of 23.05.2001 and COM(2000) 348 final of 07.06.2000, and is there also unequal treatment of the VAT rules at Community level and consequently a need of harmonisation with the other European systems, given that various Member States apply, subject to certain conditions, a system of taxation at a lower rate?

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