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- Referral date: 09-02-2009
- Show case reference
- Ruling date: 20-05-2010
- AG: Kokott
References in this case
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18.4.2009 |
EN |
Official Journal of the European Union |
C 90/15 |
Reference for a preliminary ruling from the Commissione Tributaria Provinciale di Roma (Italy) lodged on 9 February 2009 — Emiliano Zanotti v Agenzia delle Entrate
(Case C-56/09)
2009/C 90/22
Language of the case: Italian
Referring court
Commissione Tributaria Provinciale di Roma
Parties to the main proceedings
Applicant: Emiliano Zanotti
Defendant: Agenzia delle Entrate
Question referred
Do the general principles of the Treaty and of Community law regarding full and effective judicial protection, equal treatment and freedom of movement preclude the application of Article 15(e) of Decree No 917 of the President of the Republic of 22 December 1986 (Consolidated Text of the Laws on Income Tax) and of Point 1.5.1 of Circular No 95 of the Ministry of Finance of 12 May 2000 and does the limitation, pursuant to those provisions, of the recognition of the costs referred to therein conflict with Community law?