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Document C2005/193/25
Case C-228/05: Reference for a preliminary ruling from the Commissione Tributaria di Primo Grado di Trento, by order of that court of 21 March 2005 in Stradasfalti Srl v Agenzia Entrate Ufficio Trento
Case C-228/05: Reference for a preliminary ruling from the Commissione Tributaria di Primo Grado di Trento, by order of that court of 21 March 2005 in Stradasfalti Srl v Agenzia Entrate Ufficio Trento
Case C-228/05: Reference for a preliminary ruling from the Commissione Tributaria di Primo Grado di Trento, by order of that court of 21 March 2005 in Stradasfalti Srl v Agenzia Entrate Ufficio Trento
IO C 193, 6.8.2005, p. 16–17
(ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)
6.8.2005 |
EN |
Official Journal of the European Union |
C 193/16 |
Reference for a preliminary ruling from the Commissione Tributaria di Primo Grado di Trento, by order of that court of 21 March 2005 in Stradasfalti Srl v Agenzia Entrate Ufficio Trento
(Case C-228/05)
(2005/C 193/25)
Language of the case: Italian
Reference has been made to the Court of Justice of the European Communities by order of the Commissione Tributaria di Primo Grado di Trento of 21 March 2005 received at the Court Registry on 24 May 2005, for a preliminary ruling in the proceedings between Stradasfalti Srl and Agenzia Entrate Ufficio Trento on the following questions:
1. |
Is the first sentence of Article 17(7) of Sixth Council Directive 77/388/EEC of 17 May 1977 (1), in relation to paragraph 2 of that article, on the harmonisation of the laws of the Member States on turnover taxes, to be interpreted as:
|
2. |
If the requirements and conditions for the procedure under Article 17(7) referred to above have not been complied with, the Court of Justice is asked to state whether Article 17(2) of that directive is to be interpreted as precluding a rule of national law or an administrative practice adopted by a Member State after the entry into force of the Sixth Directive (1 January 1979 for Italy) which, objectively and without limitation in time, restricts VAT deduction in respect of the purchase, use and maintenance of certain motor vehicles. |
(1) OJ L 145 of 13/06/1997 p. 1.