CELEX: 62019CN0417
Language: en
Date: 2019-05-28 00:00:00
Title: Case C-417/19: Request for a preliminary ruling from the Corte suprema di cassazione (Italy) lodged on 28 May 2019 — Commerciale Gicap SpA v Agenzia delle Entrate

30.9.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 328/4
            
         
      Request for a preliminary ruling from the Corte suprema di cassazione (Italy) lodged on 28 May 2019 — Commerciale Gicap SpA v Agenzia delle Entrate
      (Case C-417/19)
      (2019/C 328/05)
      Language of the case: Italian
      
         Referring court
      
      Corte suprema di cassazione
      
         Parties to the main proceedings
      
      
         Appellant: Commerciale Gicap SpA
      
         Respondent: Agenzia delle Entrate
      
         Question referred
      
      Are Article 1(1223) of Law No 296 of 27 December 2006 (now Article 16a(11) of Law No 11 of 4 February 2005) and the Decree of the President of the Council of Ministers of 23 May 2007 compatible with EU law, with reference to Article 108(3) TFEU as interpreted in Deggendorf, Commission Decision C(2008) 380, and the Community-law principle of proportionality?