Case C-315/08: Reference for a preliminary ruling from the Consiglio di Stato (Italy) lodged on 15 July 2008 — Angelo Grisoli v Regione Lombardia and Comune di Roccafranca
Date: 2008-07-15
Institutions: Court of Justice
Subjects: business start-up, health policy, interpretation of the law, pharmacy

C 260/6

EN

Official Journal of the European Union

11.10.2008

Parties to the main proceedings

Questions referred

Applicant: Societe De Gestion Industrielle

Defendant: Belgian State

Questions referred

1. Does Article 43 of

the EC Treaty in conjunction with
the Treaty,
Article 48 and, as appropriate, Article 12 of
like that at
preclude legislation of a Member State which,
issue, results in taxation of a company resident in Belgium
on an exceptional or gratuitous advantage which it granted
to a company established in another Member State with
which the Belgian company is, directly or indirectly, in a rela-
interdependence, whereas in identical circum-
tionship of
stances the company resident in Belgium may not be taxed
on an exceptional or gratuitous advantage where that advan-
tage is granted to another company established in Belgium
with which the Belgian company is, directly or indirectly, in
a relationship of interdependence?

2. Does Article 56 of

the EC Treaty,

in conjunction with
the Treaty,
Article 48 and, as appropriate, Article 12 of
preclude legislation of a Member State which,
like that at
issue, results in taxation of the company resident in Belgium
on an exceptional or gratuitous advantage which it granted
to a company established in another Member State with
which the Belgian company is, directly or indirectly, in a rela-
interdependence, whereas in identical circum-
tionship of
stance the resident Belgian company cannot be taxed on an
exceptional or gratuitous advantage where that advantage is
granted to another company established in Belgium with
which the Belgian company is, directly or indirectly, in a rela-
tionship of interdependence?

Reference for a preliminary ruling from the Consiglio di
Stato (Italy) lodged on 15 July 2008 — Angelo Grisoli v
Regione Lombardia and Comune di Roccafranca

(Case C-315/08)

(2008/C 260/08)

Language of the case: Italian

Referring court

Consiglio di Stato

Parties to the main proceedings

Applicant: Angelo Grisoli

Defendant: Regione Lombardia

1. Is it compatible with Articles 152 and 153 of the Treaty on
there is a single pharmacy in
the European Union that
communes with a population of less than 4 000 inhabitants?

2. Is it compatible with Articles 152 and 153 of the Treaty on
European Union to make the establishment of the second
in communes with a population of over
pharmacy
4 000 inhabitants subject to conditions such as population
over that amount of at
the levels,
distance of at least 3 000 metres from the existing phar-
macy, and existence of particular requirements of the phar-
macy service in relation to the topographical and road condi-
tions, to be assessed by both the health units (local health
companies) and the local association of pharmacists or in
any event by the authorities competent for matters of organi-
sation and review of the pharmacy service?

least 50 per cent of

Reference for a preliminary ruling from the Corte Suprema
di Cassazione (Italy) lodged on 15 July 2008 — Latex Srl v
Agenzie delle Entrate, Amministrazione Dell'Economia e
delle Finanze

(Case C-316/08)

(2008/C 260/09)

Language of the case: Italian

Referring court

Corte Suprema di Cassazione

Parties to the main proceedings

Applicant: Latex Srl

Defendants: Agenzie delle Entrate, Amministrazione Dell'Eco-
nomia e delle Finanze

Questions referred

1. Does Article 18(4) of

the Sixth Directive (1), given the
neutrality of the VAT system, permit the Member States to
completely exclude the right to deduct, also in the period
following the years concerned, providing only for a refund?

2. If the answer is in the affirmative, do Article 18(4) and the
principle of
the protection of rights
arising under the Community legal system impose an obliga-
tion on the Member States nonetheless to ensure that those
refunds are made within a reasonable period of time?

the effectiveness of

(1) Directive 388/77/EEC, OJ L 145, p. 1.