62022CJ0660_SUM
Case C‑660/22
Ente Cambiano società cooperativa per azioni
v
Agenzia delle Entrate
(Request for a preliminary ruling from the Corte suprema di cassazione)
Judgment of the Court (Sixth Chamber) of 22 February 2024
(Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Directive 2008/7/EC – Cooperative credit banks having net assets above a certain threshold – National legislation obliging those banks to pay an amount equal to 20 % of those net assets in order to transfer their banking business to a public limited company in exchange for securities of that company – Article 94(c) of the Rules of Procedure of the Court of Justice – Requirement to provide reasons justifying the need for an answer from the Court – Purely internal situation – Inadmissibility)
Questions referred for a preliminary ruling – Admissibility – Questions referred without sufficient information regarding the reasons justifying the need for an answer to the questions referred for a preliminary ruling – No connecting factor between the dispute in the main proceedings and the provisions of EU law referred to in the questions referred for a preliminary ruling – Manifest inadmissibility
(Art. 267 TFEU; Rules of Procedure of the Court of Justice, Art. 94)
(see paragraphs 23, 25, 29, 33, 34)
See the text of the decision.