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Valentina R., lawyer
(Joined Cases C-292/09 and C-293/09) (1)
(Reference for a preliminary ruling - Manifest inadmissibility)
2010/C 100/20
Language of the case: Italian
Applicants: Isabella Calestani (C-292/09), Paolo Lunardi (C-293/09)
Defendant: Agenzi delle Entrate Ufficio di Parma
Reference for a preliminary ruling — Commissione tributaria provinciale di Parma — Interpretation of Article 13B(c) of Directive 77/388/EEC: Sixth Council Directive of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Exemption of supplies of goods used wholly for an exempted activity or excluded from the right to deduction — National legislation precluding the exemption
The references for a preliminary ruling submitted by the Commissione tributaria provinciale di Parma (Italy), by decisions of 9 and 17 June 2009, are manifestly inadmissible.
(1)
OJ C 233, 26.09.2009.