Judgment of the Court (Fourth Chamber) of 29 March 2012.
Ministero dell'Economia e delle Finanze and Agenzia delle Entrate v 3M Italia SpA.
Reference for a preliminary ruling: Corte suprema di cassazione - Italy.
Direct taxation - Conclusion of proceedings pending before the court giving judgment at final instance in tax matters - Abuse of rights - Article 4(3) TEU - Freedoms guaranteed by the Treaty - Principle of non-discrimination - State aid - Obligation to ensure the effective application of European Union law.
European Court Reports 2012 Page 00000