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6.4.2013   

EN

Official Journal of the European Union

C 101/7

Request for a preliminary ruling from the Commissione tributaria provinciale di Genova (Italy) lodged on 24 December 2012 — Dresser Rand SA v Agenzia delle Entrate — Direzione Provinciale Ufficio Controlli

(Case C-607/12)

2013/C 101/15

Language of the case: Italian

Referring court

Commissione tributaria provinciale di Genova

Parties to the main proceedings

Applicant: Dresser Rand SA

Defendant: Agenzia delle Entrate — Direzione Provinciale Ufficio Controlli

Questions referred

1.

Does the transfer of goods to Italy from another Member State for the purpose of verifying whether those goods may be adapted to other goods acquired within Italy, without anything being done to the goods brought into Italy, come within the notion of ‘work on the goods’ referred to in Article 17(2)(f) of Directive 2006/112/EC (1) and, in this connection, is it appropriate to assess the nature of the transactions which took place between F.B. ITMI and DR-IT?

2.

Is Article 17(2)(f) of Directive 2006/112/EC to be interpreted as precluding the Member States from providing in their legislation or practices that the dispatch or transport of goods is not to be treated as a transfer to another Member State except on condition that the goods are returned to the Member State from which they were initially dispatched or transported?

(1)  OJ 2006 L 347, p. 1.