CELEX: 62015CN0194
Language: en
Date: 2015-04-28 00:00:00
Title: Case C-194/15: Request for a preliminary ruling from the Commissione Tributaria Provinciale di Torino (Italy) lodged on 28 April 2015 — Véronique Baudinet and Others v Agenzia delle Entrate — Direzione Provinciale I di Torino

27.7.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 245/5
            
         Request for a preliminary ruling from the Commissione Tributaria Provinciale di Torino (Italy) lodged on 28 April 2015 — Véronique Baudinet and Others v Agenzia delle Entrate — Direzione Provinciale I di Torino
   (Case C-194/15)
   (2015/C 245/07)
   Language of the case: Italian
   
      Referring court
   
   Commissione Tributaria Provinciale di Torino
   
      Parties to the main proceedings
   
   
      Applicants: Véronique Baudinet, Adrien Boyer, Pauline Boyer, Edouard Boyer
   
      Defendant: Agenzia delle Entrate — Direzione Provinciale I di Torino
   
      Question referred
   
   Do Articles 63 and 65 of the Treaty on the Functioning of the European Union preclude legislation of a Member State under which, when a resident of that State, a shareholder in a company established in another Member State, receives dividends taxed in both States, that double taxation is not remedied by the grant in the State of residence of a tax credit at least equal to the amount of tax paid in the State of the distributing company?