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Document 62017CN0667
Case C-667/17: Request for a preliminary ruling from the Commissione Tributaria Provinciale di Cagliari (Italy) lodged on 24 November 2017 — Francesca Cadeddu v Agenzia delle Entrate — Direzione provinciale di Cagliari and Others
Case C-667/17: Request for a preliminary ruling from the Commissione Tributaria Provinciale di Cagliari (Italy) lodged on 24 November 2017 — Francesca Cadeddu v Agenzia delle Entrate — Direzione provinciale di Cagliari and Others
Case C-667/17: Request for a preliminary ruling from the Commissione Tributaria Provinciale di Cagliari (Italy) lodged on 24 November 2017 — Francesca Cadeddu v Agenzia delle Entrate — Direzione provinciale di Cagliari and Others
OJ C 52, 12.2.2018, p. 22–22
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
- Date of document:
- 24/11/2017
- Date lodged:
- 24/11/2017
- Author:
- Court of Justice
- Form:
- Judicial information
- Authentic language:
- Italian
- Type of procedure:
- Reference for a preliminary ruling
- Link
- Select all documents mentioning this document
- Case affecting:
-
- Submits a preliminary question about 32006R1083 article 2 paragraph 4
- Submits a preliminary question about 32006R1083 article 80
- Link
- EUROVOC descriptor:
|
12.2.2018 |
EN |
Official Journal of the European Union |
C 52/22 |
Request for a preliminary ruling from the Commissione Tributaria Provinciale di Cagliari (Italy) lodged on 24 November 2017 — Francesca Cadeddu v Agenzia delle Entrate — Direzione provinciale di Cagliari and Others
(Case C-667/17)
(2018/C 052/31)
Language of the case: Italian
Referring court
Commissione Tributaria Provinciale di Cagliari
Parties to the main proceedings
Applicant: Francesca Cadeddu
Defendants: Agenzia delle Entrate — Direzione provinciale di Cagliari, Regione autonoma della Sardegna, Regione autonoma della Sardegna — Agenzia regionale per il lavoro
Question referred
Must Article 80 of Council Regulation (EC) No 1083 (1) of 11 July 2006, and also Article 2(4) thereof, be interpreted as precluding a provision such as Article 50(1)(c) of Presidential Decree No 917 of 22 December 1986, according to which ‘(c) sums paid by anyone as a study grant or an allowance, an award or a stipend for the purposes of studying or vocational training, provided that the beneficiary is not in an employment relationship with the person making the payment’ are to be treated as income from employment and, consequently, are subject to personal income tax (IRPEF) even if the study grant is paid with European structural funds?
(1) Council Regulation (EC) No 1083/2006 of 11 July 2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund and repealing Regulation (EC) No 1260/1999 (OJ 2006 L 210, p. 25).
