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Case C-463/23, Lamaro Appalti: Order of the Court (Seventh Chamber) of 20 June 2024 (request for a preliminary ruling from the Corte di giustizia tributaria di secondo grado del Lazio, Italy) – Agenzia delle Entrate – Direzione Provinciale Roma 1 v Lamaro Appalti SpA Unipersonale (Reference for a preliminary ruling – Article 53(2) of the Rules of Procedure of the Court of Justice – Article 267 TFEU – Need for interpretation of EU law to enable the referring court to give judgment – Article 94 of the Rules of Procedure – Requirement to provide information about the applicable national legislation, the relationship between that legislation and the provisions of EU law the interpretation of which is requested and the reasons justifying the need for an answer to the questions referred for a preliminary ruling – Lack of sufficient information – Manifest inadmissibility)

ECLI:EU:UNKNOWN:62023CB0463

62023CB0463

June 20, 2024
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Official Journal of the European Union

C series

C/2024/5964

14.10.2024

(Case C-463/23, Lamaro Appalti)

(Reference for a preliminary ruling - Article 53(2) of the Rules of Procedure of the Court of Justice - Article 267 TFEU - Need for interpretation of EU law to enable the referring court to give judgment - Article 94 of the Rules of Procedure - Requirement to provide information about the applicable national legislation, the relationship between that legislation and the provisions of EU law the interpretation of which is requested and the reasons justifying the need for an answer to the questions referred for a preliminary ruling - Lack of sufficient information - Manifest inadmissibility)

(C/2024/5964)

Language of the case: Italian

Parties to the main proceedings

Applicant: Agenzia delle Entrate – Direzione Provinciale Roma 1

Defendant: Lamaro Appalti SpA Unipersonale

Operative part of the order

The request for a preliminary ruling made by the Corte di giustizia tributaria di secondo grado del Lazio (Tax Court of Second Instance, Lazio, Italy), by decision of 11 April 2023, is manifestly inadmissible.

Date lodged: 21.7.2023.

ELI: http://data.europa.eu/eli/C/2024/5964/oj

ISSN 1977-091X (electronic edition)

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