CELEX: C1999/314/05
Language: en
Date: 1999-10-30 00:00:00
Title: Case C-293/99: Reference for a preliminary ruling by the Commissione Tributaria di Primo Grado di Trento, Sezione No 6 by order of that court of 10 June 1999 in the case of Energy Service Srl against Direzione delle Entrate per la Provincia di Trento

30.10.1999               EN                       Official Journal of the European Communities                                         C 314/3
Reference for a preliminary ruling by the Tribunale di                       ‘Is it compatible with Community law, and in particular with
Trieste, First Civil Chamber, by order of 24 May 1999 in                     Directive 69/335/EEC (1), to tax over a period of years at
     the case of Crossbow Srl v Ministero delle Finanze                      the rate of 0.75 % per annum pursuant to Decree-Law
                                                                             No 394/1992 of 30 September 1992 that part of the net assets
                                                                             consisting solely of a company’s capital disclosed annually by
                           (Case C-291/99)                                   the balance sheet which has already borne the initial tax on
                                                                             contributions of 1 %?’
                           (1999/C 314/04)
Reference has been made to the Court of Justice of the
European Communities by order of 24 May 1999 from the
                                                                             (1) OJ, English Special Edition 1969 (II), p. 412.
Tribunale di Trieste (District Court, Trieste), First Civil Chamb-
er, which was received at the Court Registry on 3 August
1999, for a preliminary ruling in the proceedings between
Crossbow Srl and Ministero delle Finanze (Ministry of Finance),
on the following questions:
1. Has Article 234 of the Treaty establishing the EEC (1)
      preserved the extraterritorial legal status of the Port of
      Trieste resulting from Articles 1 to 20 of Annex VIII to the
      1947 Peace Treaty and the subsequent Memorandum of
      Understanding of 1954?
2. Does the question whether the free zones in the Port of                   Reference for a preliminary ruling from the Diikitiko
      Trieste do or do not form part of the customs territory of             Protodikio (Administrative Court of First Instance)
      the Community fall to be decided in the light of Regulation            (23rd Three-Member Chamber), Athens, by a decision of
      (EEC) No 2913/92 (2) and the earlier Regulation                        that court of 26 July 1999 in the case of Athinaiki
      No 1496/68 (3)?                                                                Zithopiia (Athens Breweries) AF v Greek State
3. Does the territorial status of those zones not fall rather to
      be determined in the light of Council Directi-                                                   (Case C-294/99)
      ve 69/75/EEC (4) and the later Regulation No 2454/93 (5)?
                                                                                                       (1999/C 314/06)
( 1) Article 234 of the EC Treaty: now, after amendment, Article 307
     EC.
( 2) Council Regulation, OJ L 302 of 19.10.1992, p. 1.                       Reference has been made to the Court of Justice of the
( 3) OJ, English Special Edition 1968 (II), p. 436.                          European Communities by a decision of the Administrative
( 4) OJ, English Special Edition 1969 (I), p. 86.                            Court of First Instance (23rd Three-Member Chamber), Athens,
( 5) Commission Regulation of 2.7.1993, OJ L 253 of 11.10.1993,              of 26 July 1999, received at the Court Registry on 5 August
     p. 1.                                                                   1999, for a preliminary ruling in the case of Athinaiki
                                                                             Zithopiia (Athens Breweries) AE v Greek State on the following
                                                                             question:
                                                                             Does the term ‘withholding tax’ within the meaning of
                                                                             Article 5(1) of Council Directive 90/435/EEC (1) of 23 July
                                                                             1990 cover the case provided for in national legislation where,
Reference for a preliminary ruling by the Commissione                        on distribution of profits by a subsidiary public limited
Tributaria di Primo Grado di Trento, Sezione No 6 by                         company or equivalent to its parent company, in determining
order of that court of 10 June 1999 in the case of Energy                    the taxable profits of the subsidiary, account is to be taken of
Service Srl against Direzione delle Entrate per la Provincia                 total net profits, including income subject to special tax
                               di Trento                                     entailing extinction of the tax debt and also non-taxable
                                                                             income, whereas those two categories of income would not be
                                                                             taxable on the basis of the national legislation if they remained
                           (Case C-293/99)                                   with the subsidiary and were not distributed to the parent
                                                                             company?
                           (1999/C 314/05)
Reference has been made to the Court of Justice of the
European Communities by order of the Commissione Tributa-                    (1) OJ L 225 of 20.8.1990, p. 6.
ria di Primo Grado di Trento, Sezione No 6 (Tax Court of First
Instance, Trento, Sixth Chamber) of 10 June 1999, received at
the Court Registry on 5 August 1999, for a preliminary ruling
in the case of Energy Service Srl v Direzione delle Entrate per
la Provincia di Trento on the following question: