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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

    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?


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