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26.9.2009 |
EN |
Official Journal of the European Union |
C 233/11 |
Reference for a preliminary ruling from the Commissione tributaria provinciale di Parma (Italy) lodged on 27 July 2009 — Paolo Lunardi v Agenzia delle Entrate Ufficio di Parma
(Case C-293/09)
2009/C 233/18
Language of the case: Italian
Referring court
Commissione tributaria provinciale di Parma
Parties to the main proceedings
Applicant: Paolo Lunardi
Defendant: Agenzia delle Entrate Ufficio di Parma
Question referred
Is Article 19(5) of Presidential Decree No 633/72 at variance with Community law and with the principle of the neutrality of VAT, and in particular has Sixth Directive 77/388/EEC of 17 May 1977 been incorrectly transposed in so far as the practical consequence of national law is that, as a result of the method prescribed for calculating the deductible proportion, a taxable person whose transactions are exempt under statute has no right to deduct VAT paid on purchases of equipment?