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Case C-292/09: Reference for a preliminary ruling from the Commissione tributaria provinciale di Parma (Italy) lodged on 27 July 2009 — Isabella Calestani v Agenzia delle Entrate Ufficio di Parma
ECLI:EU:UNKNOWN:62009CN0292
62009CN0292
January 1, 2009
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Valentina R., lawyer
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?
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