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Document 62011CN0560
Case C-560/11: Reference for a preliminary ruling from the Commissione tributaria provinciale di Parma (Italy) lodged on 7 November 2011 — Danilo Debiasi v Agenzia delle Entrate — Ufficio di Parma
Case C-560/11: Reference for a preliminary ruling from the Commissione tributaria provinciale di Parma (Italy) lodged on 7 November 2011 — Danilo Debiasi v Agenzia delle Entrate — Ufficio di Parma
Case C-560/11: Reference for a preliminary ruling from the Commissione tributaria provinciale di Parma (Italy) lodged on 7 November 2011 — Danilo Debiasi v Agenzia delle Entrate — Ufficio di Parma
OJ C 25, 28.1.2012, p. 34–34
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
28.1.2012 |
EN |
Official Journal of the European Union |
C 25/34 |
Reference for a preliminary ruling from the Commissione tributaria provinciale di Parma (Italy) lodged on 7 November 2011 — Danilo Debiasi v Agenzia delle Entrate — Ufficio di Parma
(Case C-560/11)
(2012/C 25/64)
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 national legislation and Community law, in particular between, on the one hand, Articles 19(5) and 19a of Presidential Decree No 633/72 and, on the other, Article 17(2)(a) of Directive 77/388/EEC, (1) document COM (2001) 260 final of 23 May 2001 and document COM (2000) 348 final of 7 June 2000, and ‘unequal treatment’ as regards the VAT rules applied by the various Member States of the European Union, given that different rates of VAT are applied to the same healthcare services?