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11.10.2008 |
EN |
Official Journal of the European Union |
C 260/7 |
Reference for a preliminary ruling from the Commissione Tributaria Regionale (Italy) lodged on 23 July 2008 — P. FERRERO e C. Spa v Agenzia Entrate — Ufficio di Alba
(Case C-338/08)
(2008/C 260/11)
Language of the case: Italian
Referring court
Commissione Tributaria Regionale
Parties to the main proceedings
Applicant: P. FERRERO e C. Spa
Defendant: Agenzia Entrate — Ufficio di Alba
Questions referred
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1. |
Whether the withholding tax applicable to the dividend adjustment constitutes withholding tax on profits prohibited by Article 5(1) of Directive 435/90/EEC (1) (in the case in point the subsidiary opted for the agreement-based regime); |
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2. |
As a subordinate point, in the case of an affirmative answer to the first question, whether the protective clause referred to in Article 7(2) of the Directive applies. |
(1) OJ L 225, p. 6.