Reference for a preliminary ruling from the Commissione Tributaria Provinciale di Roma (Italy) lodged on 25 April 2008 — Pontina Ambiente Srl v Regione Lazio

(Case C-172/08)

(2008/C 183/23)

Language of the case: Italian

Referring court

Commissione Tributaria Provinciale di Roma

Parties to the main proceedings

Applicant: Pontina Ambiente Srl

Defendant: Regione Lazio

Question referred

Is Article 3(26) and (31) of Law No 549/95 incompatible with Articles 12, 14, 43 and 46 of the EEC Treaty and with Directives 35/2000/EC (1) and 31/1999/EC (2), with reference in particular to the principles laid down in the preamble to Directive 35/2000/EC and Article 10 of Directive 31/1999/EC, according to which, in particular, the Member States are required to prevent situations of inequality throughout the Community market by adopting provisions to combat late payments in order to prohibit abuse of freedom of contract to the disadvantage of the creditor where the principal purpose of a contract is to procure the debtor additional liquidity at the expense of the creditor and by making provision for compensation for the loss suffered by the creditor in the event of late payment by the debtor?

(1)  OJ 2000 L 200, p. 35.

(2)  OJ 1999 L 182, p. 1.