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SVInfo
- Referral date: 30-12-2010
- Show case reference
- Ruling date: 15-04-2011
- AG: Mazák
References in this case
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12.3.2011 |
EN |
Official Journal of the European Union |
C 80/12 |
Reference for a preliminary ruling from the Commissione tributaria provinciale di Parma (Italy) lodged on 30 December 2010 — Danilo Debiasi v Agenzia delle Entrate Ufficio di Parma
(Case C-613/10)
2011/C 80/23
Language of the case: Italian
Referring court
Commissione Tributaria Provinciale di Parma
Parties to the main proceedings
Applicant: Danilo Debiasi
Defendant: Agenzia delle Entrate Ufficio di Parma
Question referred
Is there a conflict between, on the one hand, Articles 19(5) and 19a of Presidential Decree No 633/72 and, on the other hand, Article 17(2)(a) of Directive 77/388/EEC, and the documents COM(2001) 260 final of 23.05.2001 and COM(2000) 348 final of 07.06.2000, and is there also unequal treatment of the VAT rules at Community level and consequently a need of harmonisation with the other European systems, given that various Member States apply, subject to certain conditions, a system of taxation at a lower rate?