Court of Justice 13 December 2012, Case C-560/11: Order of the Court (Fourth Chamber) of 13 December 2012 (reference for a preliminary ruling from the Commissione tributaria provinciale di Parma (Italy)) — Danilo Debiasi v Agenzia delle Entrate Ufficio di Parma (Articles 53(2) and 94 of the Rules of Procedure of the Court — Manifest inadmissibility — Article 99 of the Rules of Procedure — Reply leaving room for no reasonable doubt — Taxation — VAT — Article 17(2)(a) of the Sixth VAT Directive — Deduction of input tax paid — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding deduction of the tax on the purchase of goods or services used in exempt activities — Deductible proportion)

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