CELEX: 62011CN0380
Language: en
Date: 2011-07-18 00:00:00
Title: Case C-380/11: Reference for a preliminary ruling from the Tribunal administratif (Luxembourg) lodged on 18 July 2011 — DI. VI. Finanziaria S.A.P.A. di Diego della Valle & C. v Administration des contributions directes

8.10.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 298/12
            
         Reference for a preliminary ruling from the Tribunal administratif (Luxembourg) lodged on 18 July 2011 — DI. VI. Finanziaria S.A.P.A. di Diego della Valle & C. v Administration des contributions directes
   (Case C-380/11)
   2011/C 298/23
   Language of the case: French
   
      Referring court
   
   Tribunal administratif
   
      Parties to the main proceedings
   
   
      Applicant: DI. VI. Finanziaria S.A.P.A. di Diego della Valle & C.
   
      Defendant: Administration des contributions directes
   
      Question referred
   
   Is Article 49 of the Treaty on the Functioning of the European Union to be interpreted as precluding a measure, such as that governed by Paragraph 8a of the Law on capital tax of 16 October 1934, as amended, subparagraph 1 of which makes the grant of a reduction in capital tax conditional upon remaining liable to Luxembourg capital tax for the next five tax years?