Joined Cases C‑433/21 and C‑434/21

Agenzia delle Entrate

v

Contship Italia SpA

(Requests for a preliminary ruling from the Corte suprema di cassazione)

Judgment of the Court (Eighth Chamber), 6 October 2022

(References for a preliminary ruling – Direct taxation – Freedom of establishment – Corporate income tax – Measures to prevent tax avoidance by shell companies – Determination of taxable income on the basis of presumed minimum income – Exclusion from the scope of those measures of companies and entities listed on national regulated markets)

1. Free movement of persons – Freedom of establishment – Provisions of the Treaty – Implementation of Article 18 TFEU by Article 49 TFEU – Respective scopes

   (Arts 18 and 49 TFEU)

   (see paragraphs 29-31)

2. Freedom of establishment – Restrictions – Tax legislation – Corporation tax – Measures to prevent tax avoidance by shell companies – Determination of taxable income on the basis of presumed minimum income

   (Art. 49 TFEU)

   (see paragraphs 33-36, 41, 42, 48, operative part)

See the text of the decision.