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Document 62020CB0573
Case C-573/20: Order of the Court (Sixth Chamber) of 14 April 2021 (request for a preliminary ruling from the Commissione tributaria provinciale di Parma — Italy) — Casa di Cura Città di Parma SpA v Agenzia delle Entrate (Reference for a preliminary ruling — Articles 53(2) and 99 of the Rules of Procedure of the Court — Taxation — Common system of value added tax (VAT) — Sixth Directive 77/388/EEC — Article 17(2)(a) — Mixed taxable person — Deductible proportion — Public or private health structures carrying out exempt activities — National legislation excluding the deduction of VAT relating to the purchase of goods or services used for the requirements of those exempt activities)
Case C-573/20: Order of the Court (Sixth Chamber) of 14 April 2021 (request for a preliminary ruling from the Commissione tributaria provinciale di Parma — Italy) — Casa di Cura Città di Parma SpA v Agenzia delle Entrate (Reference for a preliminary ruling — Articles 53(2) and 99 of the Rules of Procedure of the Court — Taxation — Common system of value added tax (VAT) — Sixth Directive 77/388/EEC — Article 17(2)(a) — Mixed taxable person — Deductible proportion — Public or private health structures carrying out exempt activities — National legislation excluding the deduction of VAT relating to the purchase of goods or services used for the requirements of those exempt activities)
Case C-573/20: Order of the Court (Sixth Chamber) of 14 April 2021 (request for a preliminary ruling from the Commissione tributaria provinciale di Parma — Italy) — Casa di Cura Città di Parma SpA v Agenzia delle Entrate (Reference for a preliminary ruling — Articles 53(2) and 99 of the Rules of Procedure of the Court — Taxation — Common system of value added tax (VAT) — Sixth Directive 77/388/EEC — Article 17(2)(a) — Mixed taxable person — Deductible proportion — Public or private health structures carrying out exempt activities — National legislation excluding the deduction of VAT relating to the purchase of goods or services used for the requirements of those exempt activities)
OJ C 289, 19.7.2021, p. 19–19
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
- Date of document:
- 14/04/2021
- Date lodged:
- 30/10/2020
- Author:
- Court of Justice
- Form:
- Judicial information
- Authentic language:
- Italian
- Type of procedure:
- Reference for a preliminary ruling, Reference for a preliminary ruling - inadmissible
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|
19.7.2021 |
EN |
Official Journal of the European Union |
C 289/19 |
Order of the Court (Sixth Chamber) of 14 April 2021 (request for a preliminary ruling from the Commissione tributaria provinciale di Parma — Italy) — Casa di Cura Città di Parma SpA v Agenzia delle Entrate
(Case C-573/20) (1)
(Reference for a preliminary ruling - Articles 53(2) and 99 of the Rules of Procedure of the Court - Taxation - Common system of value added tax (VAT) - Sixth Directive 77/388/EEC - Article 17(2)(a) - Mixed taxable person - Deductible proportion - Public or private health structures carrying out exempt activities - National legislation excluding the deduction of VAT relating to the purchase of goods or services used for the requirements of those exempt activities)
(2021/C 289/26)
Language of the case: Italian
Referring court
Commissione tributaria provinciale di Parma
Parties to the main proceedings
Applicant: Casa di Cura Città di Parma SpA
Defendant: Agenzia delle Entrate
Operative part of the order
Article 17(2)(a) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, must be interpreted as not precluding national legislation which does not permit the deduction of input value added tax (VAT) paid for the purchase of goods and services used for the requirements of exempt activities and which provides, consequently, that the right of a mixed taxable person to deduct VAT is calculated on the basis of a proportion corresponding to the ratio of the amount of the transactions in respect of which there is a right to deduct and the total amount of the transactions carried out over the course of the year concerned, including the exempt medical-healthcare services.
