Order of the Court (Seventh Chamber) of 13 January 2010 – Calestani and Lunardi v Agenzia delle Entrate – Ufficio di Parma

(Joined Cases C‑292/09 and C-293/09)

Reference for a preliminary ruling – Manifest inadmissibility

1. Preliminary rulings – Jurisdiction of the Court – Limits – Jurisdiction of the national court – Establishing and assessing the facts of the dispute – Need to make an order for reference and relevance of the questions referred – Assessment by the national court (Art. 234 EC) (see paras 18-19)

2. Preliminary rulings – Admissibility – Questions referred without sufficient information on the factual and legislative context (Art. 234 EC; Statute of the Court of Justice, Art. 23) (see paras 20-29)

Re:

Operative part

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.