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Document C2005/093/09

Case C-18/05: Reference for a preliminary ruling from the Commissione Tributaria Provinciale di Napoli by order of that court of 15 July 2004 in Salus S.p.A v Agenzia Entrate Ufficio Napoli 4

ĠU C 93, 16.4.2005, p. 5–5 (ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)

16.4.2005   

EN

Official Journal of the European Union

C 93/5

Reference for a preliminary ruling from the Commissione Tributaria Provinciale di Napoli by order of that court of 15 July 2004 in Salus S.p.A v Agenzia Entrate Ufficio Napoli 4

(Case C-18/05)

(2005/C 93/09)

Language of the case: Italian

Reference has been made to the Court of Justice of the European Communities by order of the Commissione Tributaria Provinciale di Napoli (Italy) of 15 July 2004, received at the Court Registry on 20 January 2005, for a preliminary ruling in the proceedings between Salus S.p.A and Agenzia Entrate Ufficio Napoli 4 on the following questions:

1.

Does the exemption under Article 13B(c) of Sixth Council Directive 77/388/EEC (1) of 17 May 1977 refer to input VAT paid on the acquisition of goods or services used for exempted activities or rather to cases in which a taxable person who has acquired goods intended for such activities subsequently sells those goods to other taxable persons?

2.

Is that provision sufficiently precise and unconditional to be directly effective in the national legal system?

3.

For the purposes of the direct applicability of the directive, what is the effect of the requirement in the first paragraph of Article 13B whereby, in implementing Article 13B(c), Member States are to lay down conditions for 'preventing any possible evasion, avoidance or abuse?

(1)  OJ 1977 L 145 of 13.06.1977, p. 1.

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