Order of the Court (Seventh Chamber) of 15 December 2010.#Agricola Esposito Srl v Agenzia delle Entrate - Ufficio di Taranto 2.#Reference for a preliminary ruling: Commissione tributaria provinciale di Taranto - Italy.#Articles 92(1), 103(1) and 104(3), second subparagraph, of the Rules of Procedure - Electronic networks and communication services - Directives 2002/20/EC, 2002/21/EC and 2002/77/EC - Government authorisation tax - Partial inadmissiblity - Questions the answer to which leaves no room for reasonable doubt.#Case C-492/09.

Subject of the case

Re:

Reference for a preliminary ruling – Commissione tributaria provinciale di Taranto – Interpretation of Article 9(1) of Directive 2002/21/EC of the European Parliament and of the Council of 7 March 2002 on a common regulatory framework for electronic communications networks and services (OJ 2002 L 108, p. 33) and Articles 12 and 13 of Directive 2002/20/EC of the European Parliament and of the Council of 7 March 2002 on the authorisation of electronic communications networks and services (OJ 2002 L 108, p. 21) – Imposition of a government authorisation tax in the case of a telephone subscription contract – Tax not applied in the case of a prepaid telephone card – Whether permissible.

Operative part

Operative part

1. The part of the fourth question that relates to Commission Directive 2002/77/EC of 16 September 2002 on competition in the markets for electronic communications networks and services and the sixth question are inadmissible.

2. Directive 2002/20/EC of the European Parliament and of the Council of 7 March 2002 on the authorisation of electronic communications networks and services (the Authorisation Directive) and Directive 2002/21/EC of the European Parliament and of the Council of 7 March 2002 on a common regulatory framework for electronic communications networks and services (the Framework Directive) do not preclude a tax such as the government concession tax.