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Document 62008CN0338

Case C-338/08: 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

IO C 260, 11.10.2008, p. 7–7 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

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

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);

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.

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