Record· COCELEX 62011CO0560decided
Order of the Court (Fourth Chamber) of 13 December 2012.#Danilo Debiasi v Agenzia delle Entrate Ufficio di Parma.#Reference for a preliminary ruling — Commissione tributaria provinciale di Parma — Interpretation of Article 17(2)(A) of Sixth Council Directive 77/388/EEC 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) — Deduction of input tax — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding the deduction of tax relating to the purchase of goods or services used in the said exempt activities.#Articles 53(2) and 94 of the Rules of Procedure of the Court — Manifest inadmissibility — Article 99 of the Rules of Procedure — Reply leaving room for no reasonable doubt — Taxation — VAT — Article 17(2)(a) of the Sixth VAT Directive — Deduction of input tax paid — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding deduction of the tax on the purchase of goods or services used in exempt activities — Deductible proportion.#Case C‑560/11.
European Union · Court of Justice of the European Union · 13 December 2012