This document is an excerpt from the EUR-Lex website
Document 62011CN0380
Case C-380/11: Reference for a preliminary ruling from the Tribunal administratif (Luxembourg) lodged on 18 July 2011 — DI. VI. Finanziaria S.A.P.A. di Diego della Valle & C. v Administration des contributions directes
Case C-380/11: Reference for a preliminary ruling from the Tribunal administratif (Luxembourg) lodged on 18 July 2011 — DI. VI. Finanziaria S.A.P.A. di Diego della Valle & C. v Administration des contributions directes
Case C-380/11: Reference for a preliminary ruling from the Tribunal administratif (Luxembourg) lodged on 18 July 2011 — DI. VI. Finanziaria S.A.P.A. di Diego della Valle & C. v Administration des contributions directes
OJ C 298, 8.10.2011, p. 12–12
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
8.10.2011 |
EN |
Official Journal of the European Union |
C 298/12 |
Reference for a preliminary ruling from the Tribunal administratif (Luxembourg) lodged on 18 July 2011 — DI. VI. Finanziaria S.A.P.A. di Diego della Valle & C. v Administration des contributions directes
(Case C-380/11)
2011/C 298/23
Language of the case: French
Referring court
Tribunal administratif
Parties to the main proceedings
Applicant: DI. VI. Finanziaria S.A.P.A. di Diego della Valle & C.
Defendant: Administration des contributions directes
Question referred
Is Article 49 of the Treaty on the Functioning of the European Union to be interpreted as precluding a measure, such as that governed by Paragraph 8a of the Law on capital tax of 16 October 1934, as amended, subparagraph 1 of which makes the grant of a reduction in capital tax conditional upon remaining liable to Luxembourg capital tax for the next five tax years?