Order — ECLI:EU:C:2016:81
Date: 2016-02-04
Language of the case: Italian
Court formation: Sixth Chamber
Subject matter: Free movement of capital
Procedure: Reference for a preliminary ruling
Origin: Italy

Request for a preliminary ruling from the Commissione Tributaria Provinciale di Torino (Italy) lodged on 28 April 2015 — Véronique Baudinet and Others v Agenzia delle Entrate — Direzione Provinciale I di Torino (Case C-194/15) Language of the case: Italian Referring court Commissione Tributaria Provinciale di Torino Parties to the main proceedings Applicants: Véronique Baudinet, Adrien Boyer, Pauline Boyer, Edouard Boyer Defendant: Agenzia delle Entrate — Direzione Provinciale I di Torino Question referred Do Articles 63 and 65 of the Treaty on the Functioning of the European Union preclude legislation of a Member State under which, when a resident of that State, a shareholder in a company established in another Member State, receives dividends taxed in both States, that double taxation is not remedied by the grant in the State of residence of a tax credit at least equal to the amount of tax paid in the State of the distributing company? ____________