26.9.2009

Official Journal of the European Union

C 233/11

(Case C-293/09)

2009/C 233/18

Language of the case: Italian

Referring court

Parties to the main proceedings

Applicant: Paolo Lunardi

Defendant: Agenzia delle Entrate Ufficio di Parma

Question referred

Is Article 19(5) of Presidential Decree No 633/72 at variance with Community law and with the principle of the neutrality of VAT, and in particular has Sixth Directive 77/388/EEC of 17 May 1977 been incorrectly transposed in so far as the practical consequence of national law is that, as a result of the method prescribed for calculating the deductible proportion, a taxable person whose transactions are exempt under statute has no right to deduct VAT paid on purchases of equipment?