CELEX: C2006/036/43
Language: en
Date: 2006-02-11 00:00:00
Title: Case C-427/05: Reference for a preliminary ruling from Commissione Tributaria Regionale di Genova by order of that court of  31 January 2005  in Agenzia delle Entrate — Ufficio di Genova 1 v Porto Antico di Genova SpA

11.2.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 36/21
            
         Reference for a preliminary ruling from Commissione Tributaria Regionale di Genova by order of that court of 31 January 2005 in Agenzia delle Entrate — Ufficio di Genova 1 v Porto Antico di Genova SpA
   (Case C-427/05)
   (2006/C 36/43)
   Language of the case: Italian
   Reference has been made to the Court of Justice of the European Communities by order of the Commissione Tributaria Regionale di Genova of 31 January 2005, received at the Court Registry on 1 December 2005, for a preliminary ruling in the proceedings between Agenzia delle Entrate — Ufficio di Genova 1 and Porto Antico di Genova SpA on the following questions:
   
               1.
            
            
               Is Article 55 of DPR (Decree of the President of the Republic) No 917 of 22 December 1986 (in the version in force in the year 2000), under which EEC contributions are taken into account for the purpose of determining taxable income, compatible with Article 21(3) of Regulation No 2082/93 (1), which provides that '[t]he payments shall be made to the final beneficiaries without any deduction or retention which could reduce the amount of financial assistance to which they are entitled'?
            
         
               2.
            
            
               If there is a finding of incompatibility, will it apply solely to funds granted and payable by Community bodies or will it also apply to funds that are described in the SPD (Single Programming Document) as being payable by national bodies?
            
         
      (1)  OJ L 193, 31.7.1993 p. 20.