CELEX: 62010CO0529
Language: en
Date: 2012-03-29 00:00:00
Title: Order of the Court (Eighth Chamber) of 29 March 2012.#Ministero dell'Economia e delle Finanze and Agenzia delle Entrate v Safilo Spa.#Reference for a preliminary ruling — Corte Suprema di Cassazione — Corporation tax — National legislation providing for a rate of tax on company dividends differing according to the situation of the company seat — Commercial transaction involving companies resident in Italy and companies resident elsewhere — Decision by the authorities to treat as applicable the tax due in the case of the companies resident outside Italy — Meaning of abuse of rights, as defined in Case C‑255/02 Halifax and Others — Whether applicable to unharmonised domestic taxes such as direct taxes.#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.#Case C 529/10.

Order of the Court (Eighth Chamber) of 29 March 2012 —Safilo(Case C 529/10)
      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
      Member States — Obligations — Duty to cooperate in good faith — Putting the law of the Union into effect — Principle of the prohibition of abuse of rights — Free movement of capital — Principle of non-discrimination — Rules on State aid — Direct taxation in the Member States (Art. 4(3) TEU; Arts 63 TFEU and 107(1) TFEU) (see paras 23, 25, 26, 28-33 and operative
         part.)
      
      Re:
      
         Reference for a preliminary ruling — Corte Suprema di Cassazione — Corporation tax — National legislation providing for a
                  rate of tax on company dividends differing according to the situation of the company seat — Commercial transaction involving
                  companies resident in Italy and companies resident elsewhere — Decision by the authorities to treat as applicable the tax
                  due in the case of the companies resident outside Italy — Meaning of abuse of rights, as defined in Case C‑255/02 
               
               Halifax and Others — 
               Whether applicable to unharmonised domestic taxes such as direct taxes.
            Operative part 
      The law of the Union, 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 the law of the Union, 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 providing for proceedings pending before the
         court giving judgment at final instance in tax matters to be concluded, on payment of a sum equivalent to 5% of the value
         of the claim, when those proceedings arise from an application made at first instance more than 10 years before the date on
         which that provision entered into force and when the tax authorities have been unsuccessful at first and second instance.