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Document 62024CN0094
Case C-94/24, Banca Mediolanum – III: Request for a preliminary ruling from the Corte di giustizia tributaria di secondo grado della Lombardia (Italy) lodged on 24 January 2024 – Banca Mediolanum SpA v Agenzia delle Entrate – Direzione Regionale della Lombardia
Case C-94/24, Banca Mediolanum – III: Request for a preliminary ruling from the Corte di giustizia tributaria di secondo grado della Lombardia (Italy) lodged on 24 January 2024 – Banca Mediolanum SpA v Agenzia delle Entrate – Direzione Regionale della Lombardia
Case C-94/24, Banca Mediolanum – III: Request for a preliminary ruling from the Corte di giustizia tributaria di secondo grado della Lombardia (Italy) lodged on 24 January 2024 – Banca Mediolanum SpA v Agenzia delle Entrate – Direzione Regionale della Lombardia
OJ C, C/2024/2928, 6.5.2024, ELI: http://data.europa.eu/eli/C/2024/2928/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)
Official Journal |
EN C series |
C/2024/2928 |
6.5.2024 |
Request for a preliminary ruling from the Corte di giustizia tributaria di secondo grado della Lombardia (Italy) lodged on 24 January 2024 – Banca Mediolanum SpA v Agenzia delle Entrate – Direzione Regionale della Lombardia
(Case C-94/24, Banca Mediolanum – III)
(C/2024/2928)
Language of the case: Italian
Referring court
Corte di giustizia tributaria di secondo grado della Lombardia
Parties to the main proceedings
Applicant: Banca Mediolanum SpA
Defendant: Agenzia delle Entrate – Direzione Regionale della Lombardia
Question referred
Is the claim made by the Italian Republic, contained in Article 6(1) of Legislative Decree No 446/1997, to subject to IRAP 50 per cent of dividends received by financial intermediaries resident in Italy, which are classified as parent companies for the purposes of Council Directive 2011/96/EU of 30 November 2011, (1) and distributed by companies resident in other Member States of the European Union, which are classified as subsidiaries within the meaning of that directive, without authorising the parent companies to deduct from IRAP the fraction of corporation tax relating to those profits paid by the subsidiaries, not incompatible with the prohibition on subjecting profits received by parent companies resident in one Member State from subsidiaries resident in other Member States to taxation at a percentage rate exceeding 5 per cent of the amount referred to in Article 4 of that directive?
(1) Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (OJ 2011 L 345, p. 8).
ELI: http://data.europa.eu/eli/C/2024/2928/oj
ISSN 1977-091X (electronic edition)