Subject of the case
Operative part
Subject of the case
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
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.