Subject of the case
Operative part
Subject of the case
Application for
Reference for a preliminary ruling – Commissione tributaria provinciale di Parma – Interpretation of Art. 13, section A, 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) – Deduction of input tax – Public or private health establishments engaged in an exempt activity – National legislation excluding the deduction of tax referring to the purchase of goods or services used in those exempt activities.
Operative part
Operative part
The reference for a preliminary ruling made by the Commissione tributaria provinciale di Parma (Italy) by decision of 7 July 2010 is manifestly inadmissible.