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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

    SL 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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