Case C-338/08: Reference for a preliminary ruling from the Commissione Tributaria Regionale (Italy) lodged on 23 July 2008 — P. FERRERO e C. Spa v Agenzia Entrate — Ufficio di Alba
Date: 2008-07-22
Institutions: Court of Justice
Subjects: interpretation of the law, subsidiary, tax on profits of self-employment, tax system

11.10.2008

EN

Official Journal of the European Union

C 260/7

Reference for a preliminary ruling from the Landes-
lodged on
sozialgericht Berlin-Brandenburg (Germany)

18 July 2008 — Christel Reinke v AOK Berlin

Reference for a preliminary ruling from the Commissione
Tributaria Regionale (Italy)
lodged on 23 July 2008 —
P. FERRERO e C. Spa v Agenzia Entrate — Ufficio di Alba

(Case C-336/08)

(2008/C 260/10)

Language of the case: German

Referring court

Landessozialgericht Berlin-Brandenburg

Parties to the main proceedings

Applicant: Christel Reinke

Defendant: AOK Berlin

Questions referred

1. Does the entitlement to reimbursement under Article 34(4)
and (5) of Regulation (EEC) No 574/72 (1) cover the costs of
emergency treatment
incurred by a pensioner entitled to
benefits under Article 31 of Regulation (EEC) No 1408/71 in
a private clinic in the place of stay if the competent hospital
has refused to provide the treatment by way of benefit in
kind on the ground of overcrowding?

2. May reimbursement be limited to the reimbursement rates
provided for in Article 34(4) of Regulation (EEC) No 574/72
where the competent institution pays hospitals for benefits in
kind, not on the basis of abstract and general rates, but on
the basis of individual contracts, and where national
law
does not limit the benefit in kind to treatment in certain
hospitals?

3. Is a national provision according to which reimbursement of
in another
the cost of
Member State is excluded, even in the case of emergency
treatment, compatible with Articles 49 EC and 50 EC
and 18 EC?

in a private hospital

treatment

(1) Council Regulation (EEC) No 574/72 of 21 March 1972 laying
down the procedure for implementing Regulation (EEC) No 1408/71
on the application of social security schemes to employed persons,
to self-employed persons and to their families moving within the
Community (OJ, English Special Edition 1972 (I), p. 159).

(Case C-338/08)

(2008/C 260/11)

Language of the case: Italian

Referring court

Commissione Tributaria Regionale

Parties to the main proceedings

Applicant: P. FERRERO e C. Spa

Defendant: Agenzia Entrate — Ufficio di Alba

Questions referred

1. Whether the withholding tax applicable to the dividend
adjustment constitutes withholding tax on profits prohibited
by Article 5(1) of Directive 435/90/EEC (1) (in the case in
point the subsidiary opted for the agreement-based regime);

2. As a subordinate point, in the case of an affirmative answer
to the first question, whether the protective clause referred to
in Article 7(2) of the Directive applies.

(1) OJ L 225, p. 6.

Reference for a preliminary ruling from the Commissione
lodged on 23 July 2008 —
Tributaria Regionale (Italy)
General Beverage Europe B.V. v Agenzia delle Entrate —
Ufficio di Alba

(Case C-339/08)

(2008/C 260/12)

Language of the case: Itailan

Referring court

Commissione Tributaria Regionale

Parties to the main proceedings

Applicant: General Beverage Europe B.V.

Defendant: Agenzia delle Entrate — Ufficio di Alba