ECLI:EU:C:2011:266•Order of the Court (Seventh Chamber) of 15 April 2011.#Danilo Debiasi v Agenzia delle Entrate, Ufficio di Parma.#Reference for a preliminary ruling: Commissione tributaria provinciale di Parma - Italy.#Reference for a preliminary ruling - Manifest inadmissibility.#Case C-613/10.
Order of the Court (Seventh Chamber) of 15 April 2011.#Danilo Debiasi v Agenzia delle Entrate, Ufficio di Parma.#Reference for a preliminary ruling: Commissione tributaria provinciale di Parma - Italy.#Reference for a preliminary ruling - Manifest inadmissibility.#Case C-613/10.
ECLI:EU:C:2011:266Eu Chamb 07 CApr 15, 2011
Full text
Subject of the case
Operative part
Subject of the case
Application for
Reference for a preliminary ruling – Commissione tributaria provinciale di Parma – Interpretation of Art. 13, section A, of Directive 77/388/EEC: Sixth Council Directive of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes – Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) – Deduction of input tax – Public or private health establishments engaged in an exempt activity – National legislation excluding the deduction of tax referring to the purchase of goods or services used in those exempt activities.
Operative part
Operative part
The reference for a preliminary ruling made by the Commissione tributaria provinciale di Parma (Italy) by decision of 7 July 2010 is manifestly inadmissible.
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