CELEX: 62008CN0338
Language: en
Date: 2008-07-22 00:00:00
Title: Case C-338/08: Reference for a preliminary ruling from the Commissione Tributaria Regionale (Italy) lodged on 23 July 2008 — P. FERRERO e C. Spa v Agenzia Entrate — Ufficio di Alba

11.10.2008   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 260/7
            
         Reference for a preliminary ruling from the Commissione Tributaria Regionale (Italy) lodged on 23 July 2008 — P. FERRERO e C. Spa v Agenzia Entrate — Ufficio di Alba
   (Case C-338/08)
   (2008/C 260/11)
   Language of the case: Italian
   Referring court
   Commissione Tributaria Regionale
   Parties to the main proceedings
   
      Applicant: P. FERRERO e C. Spa
   
      Defendant: Agenzia Entrate — Ufficio di Alba
   Questions referred
   
               1.
            
            
               Whether the withholding tax applicable to the dividend adjustment constitutes withholding tax on profits prohibited by Article 5(1) of Directive 435/90/EEC (1) (in the case in point the subsidiary opted for the agreement-based regime);
            
         
               2.
            
            
               As a subordinate point, in the case of an affirmative answer to the first question, whether the protective clause referred to in Article 7(2) of the Directive applies.
            
         
      (1)  OJ L 225, p. 6.