CELEX: C2006/310/01
Language: en
Date: 2006-12-16 00:00:00
Title: Case C-149/06: Reference for a preliminary ruling from the Corte Suprema di Cassazione (Italy) lodged on 20 March 2006 — Ministero dell'Economia e delle Finanze and Agenzia delle Entrate v Porto Antico di Genova SPA

16.12.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 310/1
            
         Reference for a preliminary ruling from the Corte Suprema di Cassazione (Italy) lodged on 20 March 2006 — Ministero dell'Economia e delle Finanze and Agenzia delle Entrate v Porto Antico di Genova SPA
   (Case C-149/06)
   (2006/C 310/01)
   Language of the case: Italian
   Referring court
   The Corte Suprema di Cassazione
   Parties to the main proceedings
   
      Appellants: Ministero dell'Economia e delle Finanze and Agenzia delle Entrate
   
      Respondant: Porto Antico di Genova SPA
   Questions referred
   
               1.
            
            
               Must the second sentence of Article 21(3) of Regulation (EEC) No 4253/88, as amended by Regulation (EEC) No 2082/93 (1), under which payments of funds to final beneficiaries are to be made without any deduction or retention which could reduce the final amount of financial assistance to which they are entitled, be interpreted as meaning that such funds cannot be taken into account even for the purposes of determining income tax or any other tax subsequently owing by the beneficiaries under national tax legislation?
            
         
               2.
            
            
               If the answer to the first question is 'yes': does that exemption scheme apply solely to the part of the funds payable by Community bodies or also to the part granted, in the course of the same development programme, by national, regional or local authorities?
            
         
      (1)  OJ L 193, p. 20.