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17.11.2014 |
EN |
Official Journal of the European Union |
C 409/24 |
Order of the Court (Ninth Chamber) of 17 July 2014 (request for a preliminary ruling from the Administrativen sad — Varna (Bulgaria)) — Levent Redzheb Yumer v Direktor na Teritoriyalna direktsia na Natsionalna agentsia za prihodite — Varna
(Case C-505/13) (1)
((Income tax - Article 2 TEU - Articles 20 and 21 of the Charter of Fundamental Rights of the European Union - Principles of legal certainty, effectiveness and proportionality - Farmers’ right to a reduction of income tax - Exclusion of natural persons carrying out agricultural activity - Implementation of EU law - No implementation - Manifest lack of jurisdiction of the Court))
2014/C 409/35
Language of the case: Bulgarian
Referring court
Administrativen sad — Varna
Parties to the main proceedings
Applicant: Levent Redzheb Yumer
Defendant: Direktor na Teritoriyalna direktsia na Natsionalna agentsia za prihodite — Varna
Operative part of the order
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1. |
The Court of Justice of the European Union manifestly lacks jurisdiction to answer the questions referred by the Administrativen sad Varna (Bulgaria), by decision of 5 September 2013. |
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2. |
The first and second questions referred are manifestly inadmissible in so far as they relate to the interpretation of Article 2 TEU. |