# C_2004251EN.01000502.xml

| 9.10.2004 | EN | Official Journal of the European Union | C 251/5 |
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9.10.2004

EN

Official Journal of the European Union

C 251/5

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Reference for a preliminary ruling by the Commissione Tributaria Provinciale di Pordenone — Second Chamber — by order of that court of 14 July 2004 in the case of Banca Popolare Friuladria SpA against Agenzia Entrate Ufficio Pordenone

(Case C-336/04)

(2004/C 251/10)

Reference has been made to the Court of Justice of the European Communities by order of the Commissione Tributaria Provinciale di Pordenone (Provincial Tax Commission of Pordenone) (Italy) of 14 July 2004, received at the Court Registry on 2 August 2004, for a preliminary ruling in the case of Banca Popolare Friuladria SpA against Agenzia Entrate Ufficio Pordenone on the following questions:

| 1. | Is Commission Decision 2002/581/EC (1) of 11 December 2001 (OJ 2002 L 184, p. 27) invalid and incompatible with Community law, in that the provisions of Law 461/98 and the related Legislative Decree 153/99 regarding banks are compatible with the Common Market, contrary to the opinion of the European Commission, or do they in any case fall within the scope of the derogations provided for by Article 87(3)(b) and (c) of the EC Treaty? |
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1.

Is Commission Decision 2002/581/EC (1) of 11 December 2001 (OJ 2002 L 184, p. 27) invalid and incompatible with Community law, in that the provisions of Law 461/98 and the related Legislative Decree 153/99 regarding banks are compatible with the Common Market, contrary to the opinion of the European Commission, or do they in any case fall within the scope of the derogations provided for by Article 87(3)(b) and (c) of the EC Treaty?

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| 2. | In particular, is Article 4 of the above-mentioned decision invalid and incompatible with Community law, in that the Commission:






  (a) | failed in its duty to provide adequate reasons in accordance with Article 253 of the EC Treaty; and/or |
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2.

In particular, is Article 4 of the above-mentioned decision invalid and incompatible with Community law, in that the Commission:

(a)

failed in its duty to provide adequate reasons in accordance with Article 253 of the EC Treaty; and/or

| (b) | infringed the principle of the protection of legitimate expectations; and/or |
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(b)

infringed the principle of the protection of legitimate expectations; and/or

| (c) | infringed the principle of proportionality? |
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(c)

infringed the principle of proportionality?

| 3. | In any event, does a correct interpretation of Article 87 et seq. of the EC Treaty, Article 14 of Council Regulation (EC) No 659/1999 (2) and the general principles of Community law, in particular those mentioned in the grounds of the order for reference, preclude the application of Article 1 of Decree Law 282 of 24 December 2002 (converted into Law 27 of 21 February 2003)? |
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3.

In any event, does a correct interpretation of Article 87 et seq. of the EC Treaty, Article 14 of Council Regulation (EC) No 659/1999 (2) and the general principles of Community law, in particular those mentioned in the grounds of the order for reference, preclude the application of Article 1 of Decree Law 282 of 24 December 2002 (converted into Law 27 of 21 February 2003)?

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(1)  On the tax measures for banks and banking foundations implemented by Italy.

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(2)  Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 93 of the EC Treaty, OJ L 83 of 27.03.1999, p. 1.

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