Request for a preliminary ruling from the Corte Suprema di Cassazione (Italy) lodged on 21 February 2014 — A2A SpA v Agenzia delle Entrate

(Case C-89/14)

2014/C 142/28

Language of the case: Italian

Referring court

Corte Suprema di Cassazione

Parties to the main proceedings

Applicant: A2A SpA

Defendant: Agenzia delle Entrate

Question referred

Must Article 14 of Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 93 of the EC Treaty (1) and Articles 9, 11 and 13 of Commission Regulation (EC) No 794/2004 (2) of 21 April 2004 implementing Regulation No 659/1999 be interpreted as precluding national legislation which, in relation to the recovery of State aid pursuant to a Commission decision notified on 7 June 2002, provides that the interest is to be determined on the basis of Chapter V of Regulation No 794/2004 (that is to say, on the basis of Articles 9 and 11 thereof, in particular) and, in consequence, that an interest rate based on the system of compound interest is to be applied?

(1)  OJ 1999 L 83, p. 1.

(2)  Commission Regulation (EC) No 794/2004 of 21 April 2004 implementing Council Regulation (EC) No 659/1999 laying down detailed rules for the application of Article 93 of the EC Treaty (OJ 2004 L 140, p. 1).