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

The reference for a preliminary ruling made by the Commissione tributaria provinciale di Parma (Italy) by decision of 7 July 2010 is manifestly inadmissible.