Case C-427/05: Reference for a preliminary ruling from Commissione Tributaria Regionale di Genova by order of that court of  31 January 2005  in Agenzia delle Entrate — Ufficio di Genova 1 v Porto Antico di Genova SpA
Date: 2006-02-11
Institutions: Court of Justice
Subjects: EU financing, interpretation of the law, tax law, taxable income

11.2.2006

EN

Official Journal of the European Union

C 36/21

In the event that the reply to the first question is in the affirma-
tive:

concerted practices in the motor vehicles sector to be inter-
preted as precluding an express termination provision in a
motor vehicle concession agreement that is intended to benefit
from the exemption?

Does the principle of equal treatment, which prohibits any
discrimination whatsoever on the grounds of age and is laid
down in Article 13 EC and Article 2(1) of Directive 2000/78,
require this court, as a national court, not to apply to this case
the first paragraph of the Single Transitional Provision of Law
14/2005 cited above?

(1) OJ L 203, p. 30.

(1) Council Directive 2000/78 of 27 November 2000 establishing a
general framework for equal treatment in employment and occupa-
tion (OJ 2000 L 303, p. 16).

Reference for a preliminary ruling from the Rechtbank
van Koophandel te Brussel by order of that court of 21
November 2005 in N.V. City Motors Groep v N.V. Citroën
Belux

(Case C-421/05)

(2006/C 36/42)

(Language of the case: Dutch)

Reference for a preliminary ruling from Commissione
Tributaria Regionale di Genova by order of that court of
31 January 2005 in Agenzia delle Entrate — Ufficio di
Genova 1 v Porto Antico di Genova SpA

(Case C-427/05)

(2006/C 36/43)

(Language of the case: Italian)

Reference has been made to the Court of Justice of the Euro-
pean Communities by order of the Commissione Tributaria
Regionale di Genova of 31 January 2005, received at the Court
Registry on 1 December 2005, for a preliminary ruling in the
proceedings between Agenzia delle Entrate — Ufficio di
Genova 1 and Porto Antico di Genova SpA on the following
questions:

1. Is Article 55 of DPR (Decree of

the President of

the
Republic) No 917 of 22 December 1986 (in the version in
force in the year 2000), under which EEC contributions are
taken into account for the purpose of determining taxable
income, compatible with Article 21(3) of Regulation No
2082/93 (1), which provides that '[t]he payments shall be
made to the final beneficiaries without any deduction or
retention which could reduce the amount of financial assis-
tance to which they are entitled'?

Reference has been made to the Court of Justice of the Euro-
pean Communities by order of the Rechtbank van Koophandel
te Brussel (Commercial Court, Brussels) of 21 November 2005,
received at the Court Registry on 29 November 2005, for a
preliminary ruling in the proceedings between N.V. City
Motors Groep and N.V. Citroën Belux on the following ques-
tion:

2. If there is a finding of incompatibility, will it apply solely to
funds granted and payable by Community bodies or will it
also apply to funds that are described in the SPD (Single
Programming Document) as being payable by national
bodies?

(1) OJ L 193, 31.7.1993 p. 20.

3(6)

Is Article
(EC) No
1400/2002 (1) of 31 July 2002 on the application of Article
81(3) of the Treaty to categories of vertical agreements and

of Commission Regulation