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Order of the Court (Seventh Chamber) of 27 February 2014 (request for a preliminary ruling from the Commissione tributaria provinciale di Latina (Italy)) — Francesco Acanfora v Equitalia Sud SpA — Agente di Riscossione Latina and Agenzia delle Entrate — Ufficio di Latina (Case C-181/13) (Request for a preliminary ruling — Article 107 TFEU — ‘State aid’ — National legislation which, in the event that tax is not paid, obliges the taxable person to pay the tax collection agency an amount equal to 9% of the sums entered in the tax roll as remuneration for tax collection activities — Description of the factual context — Lack of description — Manifestly inadmissible)
ECLI:EU:UNKNOWN:62013CB0181
62013CB0181
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16.6.2014
Official Journal of the European Union
C 184/5
((Request for a preliminary ruling - Article 107 TFEU - ‘State aid’ - National legislation which, in the event that tax is not paid, obliges the taxable person to pay the tax collection agency an amount equal to 9% of the sums entered in the tax roll as remuneration for tax collection activities - Description of the factual context - Lack of description - Manifestly inadmissible))
2014/C 184/07
Language of the case: Italian
Referring court
Parties to the main proceedings
Applicant: Francesco Acanfora
Defendants: Equitalia Sud SpA — Agente di Riscossione Latina, Agenzia delle Entrate — Ufficio di Latina
Re:
Request for a preliminary ruling — Commissione tributaria provinciale di Latina — Interpretation of Article 107 TFEU — ‘State aid’ — National legislation which, in the event that the assessment notice is not complied with, obliges the taxable person to pay the tax collection agency an amount equal to 9% of the sums entered in the tax roll as collection fees
Operative part of the order
The request for a preliminary ruling made by the Commissione tributaria provinciale di Latina (Italy) by decision of 5 December 2012 is manifestly inadmissible.
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Language of the case: Italian.
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(<span class="super">1</span>) OJ C 207, 20.07.2013.