C-613/10 Debiasi
Order · Court of Justice · Italy · 15 April 2011
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Reference from Parma dismissed as manifestly inadmissible
What is the case?
Mr Debiasi was in dispute with the Agenzia delle Entrate in Parma. The Commissione tributaria provinciale di Parma made a reference for a preliminary ruling by decision of 7 July 2010. As with other references from the same court decided around that time, the request did not meet the requirements governing the content of a referring decision, and the Court disposed of it without examining the substance.
What is the Court asked?
The referring court sought a preliminary ruling in connection with the VAT dispute before it, but the request did not identify the questions and their context in a way that would allow the Court to give a useful answer.
The Court’s decision
The Court held the reference manifestly inadmissible. No interpretation of the VAT rules was given.
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Record
- Court
- Court of Justice
- Case number
- C-613/10
- ECLI
- ECLI:EU:C:2011:266
- Official texts
- Order of 15 April 2011 (62010CO0613)
- Cite as
- Order of 15 April 2011, Debiasi, C-613/10, EU:C:2011:266
Order of 15 April 2011
Text as published by the Court on EUR-Lex, CELEX 62010CO0613.
Order of the Court (Seventh Chamber) of 15 April 2011 – Debiasi v Agenzia delle Entrate, Ufficio di Parma
(Case C-613/10)
Reference for a preliminary ruling – Manifest inadmissibility
Preliminary rulings – Admissibility – Questions referred without sufficient information on the factual and legislative context – Manifest inadmissibility (Art. 267 TFEU; Rules of Procedure of the Court of Justice, Arts 92(1) and 103(1)) (see paras 19-32, operative part)
Application for
Operative part
Operative part
The reference for a preliminary ruling made by the Commissione tributaria provinciale di Parma (Italy) by decision of 7 July 2010 is manifestly inadmissible.