17.4.2010
EN
Official Journal of the European Union
C 100/13
Order of the Court (Seventh Chamber) of 13 January 2010 (references for a preliminary ruling from the Commissione tributaria provinciale di Parma (Italy)) — Isabella Calestani (C-292/09), Paolo Lunardi (C-293/09) v Agenzia delle Entrate Ufficio di Parma
(Joined Cases C-292/09 and C-293/09) (1)
(Reference for a preliminary ruling - Manifest inadmissibility)
2010/C 100/20
Language of the case: Italian
Referring court
Commissione tributaria provinciale di Parma (Italy)
Parties to the main proceedings
Applicants: Isabella Calestani (C-292/09), Paolo Lunardi (C-293/09)
Defendant: Agenzi delle Entrate Ufficio di Parma
Re:
Reference for a preliminary ruling — Commissione tributaria provinciale di Parma — Interpretation of Article 13B(c) of Directive 77/388/EEC: Sixth Council Directive of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Exemption of supplies of goods used wholly for an exempted activity or excluded from the right to deduction — National legislation precluding the exemption
Operative part
The references for a preliminary ruling submitted by the Commissione tributaria provinciale di Parma (Italy), by decisions of 9 and 17 June 2009, are manifestly inadmissible.
(1) OJ C 233, 26.09.2009.
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