26.9.2009

Official Journal of the European Union

C 233/10

(Case C-292/09)

2009/C 233/17

Language of the case: Italian

Referring court

Parties to the main proceedings

Applicant: Isabella Calestani

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 domestic legislation does not provide that VAT is deductible on purchases made by taxable persons whose transactions are exempt?