This document is an excerpt from the EUR-Lex website
Document 62015CB0194
Case C-194/15: Order of the Court (Sixth Chamber) of 4 February 2016 (request for a preliminary ruling from the Commissione Tributaria Provinciale di Torino — Italy) — Véronique Baudinet and Others v Agenzia delle Entrate — Direzione Provinciale I di Torino (Reference for a preliminary ruling — Articles 63 TFEU and 65 TFEU — Free movement of capital — Article 49 TFEU — Freedom of establishment — Direct taxation — Imposition of dividends — Bilateral agreement on double taxation — Judicial double taxation)
Case C-194/15: Order of the Court (Sixth Chamber) of 4 February 2016 (request for a preliminary ruling from the Commissione Tributaria Provinciale di Torino — Italy) — Véronique Baudinet and Others v Agenzia delle Entrate — Direzione Provinciale I di Torino (Reference for a preliminary ruling — Articles 63 TFEU and 65 TFEU — Free movement of capital — Article 49 TFEU — Freedom of establishment — Direct taxation — Imposition of dividends — Bilateral agreement on double taxation — Judicial double taxation)
Case C-194/15: Order of the Court (Sixth Chamber) of 4 February 2016 (request for a preliminary ruling from the Commissione Tributaria Provinciale di Torino — Italy) — Véronique Baudinet and Others v Agenzia delle Entrate — Direzione Provinciale I di Torino (Reference for a preliminary ruling — Articles 63 TFEU and 65 TFEU — Free movement of capital — Article 49 TFEU — Freedom of establishment — Direct taxation — Imposition of dividends — Bilateral agreement on double taxation — Judicial double taxation)
OJ C 136, 18.4.2016, p. 3–3
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
18.4.2016 |
EN |
Official Journal of the European Union |
C 136/3 |
Order of the Court (Sixth Chamber) of 4 February 2016 (request for a preliminary ruling from the Commissione Tributaria Provinciale di Torino — Italy) — Véronique Baudinet and Others v Agenzia delle Entrate — Direzione Provinciale I di Torino
(Case C-194/15) (1)
((Reference for a preliminary ruling - Articles 63 TFEU and 65 TFEU - Free movement of capital - Article 49 TFEU - Freedom of establishment - Direct taxation - Imposition of dividends - Bilateral agreement on double taxation - Judicial double taxation))
(2016/C 136/04)
Language of the case: Italian
Referring court
Commissione Tributaria Provinciale di Torino
Parties to the main proceedings
Applicants: Véronique Baudinet, Adrien Boyer, Pauline Boyer, Edouard Boyer
Defendant: Agenzia delle Entrate — Direzione Provinciale I di Torino
Operative part of the order
Articles 49 TFEU, 63 TFEU and 65 TFEU must be interpreted as not precluding legislation of a Member State, such as the legislation at issue in the main proceedings, under which, when a resident of that Member State, a shareholder in a company established in another Member State, receives from that company dividends taxed in both States, that double taxation is not remedied by the grant in the shareholder’s State of residence of a tax credit at least equal to the amount of tax paid in the State of the source of those dividends.