Asunto C-166/06: Petición de decisión prejudicial planteada por Tribunale civile di Bolzano (Italia) el 28 de marzo de 2006 Eurodomus srl/Comune di Bolzano
Section | Decision |
Petición de decisión prejudicial planteada por la Commissione tributaria provinciale di Roma el 27 de marzo de 2006 -- Leasys SpA/Agenzia Entrate Ufficio Roma 7 (Asunto C-165/06) (2006/C 154/14) Lengua de procedimiento: italiano Órgano jurisdiccional remitente Commissione tributaria provinciale di Roma Partes en el procedimiento principal Demandante: Leasys SpA Demandada: Agenzia Entrate Ufficio Roma 7
Cuestión prejudicial '¿Debe interpretarse el artículo 33 de la Directiva 77/388/CEE (1 ), en su versión modificada por la Directiva 91/680/CEE (2 ), en el sentido de que prohíbe someter al IRAP (impuesto regional sobre las actividades productivas) el valor de la producción neta resultante del ejercicio habitual de una actividad organizada de forma autónoma dirigida a la producción o intercambio de bienes o a la prestación de servicios?' (1 ) DO L 145, p. 1; EE 09/01, p. 54.
(2 ) DO L 376, p. 1.
Petición de decisión prejudicial planteada por Tribunale civile di Bolzano (Italia) el 28 de marzo de 2006 -- Eurodomus srl/Comune di Bolzano (Asunto C-166/06) (2006/C 154/15) Lengua de procedimiento: italiano Órgano jurisdiccional remitente Tribunale civile di Bolzano (Italia) Partes en el procedimiento principal Demandante: Eurodomus srl Demandada: Comune di Bolzano Cuestiones prejudiciales 1) ¿Se infringe el Derecho comunitario cuando un órgano administrativo está dotado de potestad normativa, cuyo ejercicio puede afectar de manera relevante a la situación económica del demandante, y dicta durante la tramitación del procedimiento normas que dejan sin aplicación una resolución administrativa? 2) ¿Infringió el Derecho comunitario la Provincia Autonoma di Bolzano al adoptar el artículo 107, apartado 25, de la Ley LP no 13/1997, que modificaba la normativa urbanística impidiendo que se autorizase el...
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