Court of Justice 14 March 2006, C-475/03 (Banca popolare di Cremona Soc. coop. arl v Agenzia Entrate Ufficio Cremona.)

OPINION OF ADVOCATE GENERAL JACOBS delivered on 17 March 2005 ( 1 ) 1. This request for a preliminary ruling from the Commissione Tributaria Provinciale (Regional Tax Court) in Cremona raises essentially the question whether a tax such as IRAP — a regional tax on production levied in Italy — is compatible with the Community prohibition of national turnover taxes other than VAT.