1.7.2006   

EN

Official Journal of the European Union

C 154/6


Reference for a preliminary ruling from the Commissione tributaria provinciale di Roma lodged on 27 March 2006 — Nissan Italia Srl v Agenzia Entrate Ufficio Roma 3

(Case C-164/06)

(2006/C 154/13)

Language of the case: Italian

Referring court

Commissione tributaria provinciale di Roma (Italy)

Parties to the main proceedings

Applicant: Nissan Italia Srl

Defendant: Agenzia Entrate Ufficio Roma 3

Question referred

Must Article 33 of Directive 77/388/EEC (1) (as amended by Directive 91/680/EEC (2)) be interpreted as meaning that net output value arising from regular engagement in independent activities involving the production or exchange of goods or the rendering of services cannot be made liable to IRAP (Imposta Regionale sulle Attività Produttive — Regional tax on production activities)?


(1)  OJ L 145, 13/06/1977, p. 1.

(2)  OJ L 376, 31/12/1991, p. 1.