Order of the Court (Seventh Chamber) of 7 June 2012.#Volturno Trasporti Sas di Santoro Nino e c. v Camera di Commercio di Benevento and Equitalia Polis SpA.#Reference for a preliminary ruling — Commissione tributaria provinciale di Benevento — Interpretation of Articles 10(c) and 12(e) of Council Directive No 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital (OJ, English Special Edition 1969 (II), p. 412) — Indirect taxes on the raising of capital — Imposition of an annual fee for entry in the register of companies kept by the local chambers of commerce — Whether permissible.#Reference for a preliminary ruling — Manifest inadmissibility.#Case C‑21/11.

Order of the Court (Seventh Chamber) of 7 June 2012 —
Volturno Trasporti

(Case C-21/11)

Reference for a preliminary ruling — Manifest inadmissibility

1.                     Preliminary rulings — Reference to the Court — Need for a preliminary ruling and relevance of the questions referred — Assessment by the national court (Art. 267 TFEU) (see paras 10, 11)

2.                     Preliminary rulings — Admissibility — Need to provide the Court with sufficient information on the factual and legislative context (Art. 267 TFEU; Statute of the Court of Justice, Art. 23) (see paras 12, 13)

3.                     Preliminary rulings — Admissibility — Questions relating to national law bearing no relation to the subject matter of the dispute in the main proceedings — Questions submitted in a context which precludes a useful answer — Manifest inadmissibility (Art. 267 TFEU; Statute of the Court of Justice, Art. 23; Rules of Procedure of the Court, Arts 92(1) and 103(1)) (see paras 14-17 and operative part)

Re:

Operative part:

The reference for a preliminary ruling made by the Commissione tributaria provinciale di Benevento (Italy), by decision of 22 September 2010, is manifestly inadmissible.