Case C-529/10: Order of the Court (Eighth Chamber) of 29 March 2012 (reference for a preliminary ruling from the Corte Suprema di Cassazione — Italy) — Ministero dell'Economia e delle Finanze, Agenzia delle Entrate v Safilo Spa (Article 104(3), first subparagraph, of the Rules of Procedure — Direct taxation — Conclusion of proceedings pending before the court giving judgment at final instance in tax matters — Abuse of rights — Article 4(3) TEU — Freedoms guaranteed by the Treaty — Principle of non-discrimination — State aid — Obligation to ensure the effective application of European Union law)
Date: 2012-03-29
Institutions: Court of Justice
Subjects: judicial proceedings, misuse of a right, tax collection, tax system








C_2012194EN.01000601.xml










30.6.2012   


EN


Official Journal of the European Union


C 194/6





Order of the Court (Eighth Chamber) of 29 March 2012 (reference for a preliminary ruling from the Corte Suprema di Cassazione — Italy) — Ministero dell'Economia e delle Finanze, Agenzia delle Entrate v Safilo Spa
(Case C-529/10) (1)

(Article 104(3), first subparagraph, of the Rules of Procedure - Direct taxation - Conclusion of proceedings pending before the court giving judgment at final instance in tax matters - Abuse of rights - Article 4(3) TEU - Freedoms guaranteed by the Treaty - Principle of non-discrimination - State aid - Obligation to ensure the effective application of European Union law)
2012/C 194/09
Language of the case: Italian

Referring court

Corte Suprema di Cassazione

Parties to the main proceedings


Applicants: Ministero dell’Economia e delle Finanze, Agenzia delle Entrate

Defendant: Safilo Spa

Re:

Reference for a preliminary ruling — Corte Suprema di Cassazione — Taxation of companies — National legislation under which the tax rate applied to company dividends varies according to the location of the company seat — Commercial transaction involving companies with their seat in Italy and companies resident elsewhere — Decision by the tax authorities treating as applicable the tax due in the case of the companies resident outside Italy — Notion of abuse of rights, as defined in Case C-255/02 Halifax and Others [2006] ECR I-1609 — Whether that doctrine applies in the context of non-harmonised domestic taxes such as direct taxes

Operative part of the order

European Union law, in particular the principle of the prohibition of abuse of rights, Article 4(3) TEU, the freedoms guaranteed by the FEU Treaty, the principle of non-discrimination, the rules on State aid and the obligation to ensure the effective application of European Union law, must be interpreted as not precluding the application, in a case such as that in the main proceedings relating to direct taxation, of a provision of national law which provides for proceedings pending before the court giving judgment at final instance in tax matters to be concluded in return for payment of a sum equivalent to 5 % of the value of the claim, where those proceedings originate in an application made at first instance more than 10 years before the date of entry into force of that provision and the tax authorities have been unsuccessful at first and second instance.


(1)  OJ C 30, 29.1.2011.