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Document 62024CN0476
Case C-476/24, SX: Request for a preliminary ruling from the Tribunale Amministrativo Regionale per il Lazio (Italy) lodged on 5 July 2024 – SX Ltd v Ministero dell’Economia e delle Finanze and Others
Case C-476/24, SX: Request for a preliminary ruling from the Tribunale Amministrativo Regionale per il Lazio (Italy) lodged on 5 July 2024 – SX Ltd v Ministero dell’Economia e delle Finanze and Others
Case C-476/24, SX: Request for a preliminary ruling from the Tribunale Amministrativo Regionale per il Lazio (Italy) lodged on 5 July 2024 – SX Ltd v Ministero dell’Economia e delle Finanze and Others
OJ C, C/2024/5610, 30.9.2024, ELI: http://data.europa.eu/eli/C/2024/5610/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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Official Journal |
EN C series |
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C/2024/5610 |
30.9.2024 |
Request for a preliminary ruling from the Tribunale Amministrativo Regionale per il Lazio (Italy) lodged on 5 July 2024 – SX Ltd v Ministero dell’Economia e delle Finanze and Others
(Case C-476/24, SX)
(C/2024/5610)
Language of the case: Italian
Referring court
Tribunale Amministrativo Regionale per il Lazio
Parties to the main proceedings
Applicant: SX Ltd
Defendants: Ministero dell’Economia e delle Finanze, Comando Generale della Guardia di Finanza, Agenzia del Demanio
Questions referred
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1. |
Does Article 2(1) of Regulation (EU) No 269/2014 (1) preclude an interpretation according to which – where there are assets or resources held in a discretionary trust (the beneficiary of which is listed in Annex I to the abovementioned EU Regulation) – those assets and/or resources are nevertheless to be regarded as ‘belonging’ to the trust beneficiary even if the national law applicable to the trust (or even a contractual safeguard clause inserted in the trust deed) expressly prohibits the beneficiary from performing any act of enjoyment and disposition of the trust assets/resources for as long as that individual is listed in Annex I to Regulation (EU) No 269/2014, or in any event for as long as the use/disposal of such assets/resources would constitute a breach of [European Union] law? |
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2. |
If the answer to the first question is in the affirmative, does Article 2(1) of Regulation (EU) No 269/2014 preclude an interpretation according to which – where there are assets or resources held in a discretionary trust (the beneficiary of which is listed in Annex I to the abovementioned EU Regulation) – those assets and/or resources are nevertheless to be regarded as subject to the ‘control’ of the trust beneficiary even if the national law applicable to the trust (or even a contractual safeguard clause inserted in the trust deed) expressly prohibits the beneficiary from performing any act of enjoyment and disposition of the trust assets/resources for as long as that individual is listed in Annex I to Regulation (EU) No 269/2014, or in any event for as long as the use/disposal of such assets/resources would constitute a breach of [European Union] law? |
(1) Council Regulation (EU) No 269/2014 of 17 March 2014 concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine (OJ 2014 L 78, p. 6).
ELI: http://data.europa.eu/eli/C/2024/5610/oj
ISSN 1977-091X (electronic edition)